The Affordable Care Act requires all employers that are subject to the Fair Labor Standards Act to distribute a Notice of Coverage Options (Exchange Notice) to all employees by October 1, 2013.

The Exchange Notice provides information to employees about coverage options, the Health Insurance Marketplace, and the availability of tax credits to help pay the cost of coverage obtained through the Marketplace. The Department of Labor has provided a model Exchange Notice that employers may, but are not required to, use to satisfy this notice requirement. There are two versions of the Exchange Notice available: one version for employers that offer coverage and another version for employers that do not offer coverage.