On July 9th, the IRS provided formal guidance in IRS Notice 2013-45 that confirms the one-year delay of the Employer Mandate (Code Section 4980H) and the employer reporting requirements (Code Sections 6055 and 6056) under the Affordable Care Act.  These delays were first announced in a blog post on the Treasury and White House websites.  You can find Dykema’s alert on the delay here.  Notice 2013-45 confirms the delay in the Employer Mandate requirements and reporting requirements but encourages employers to voluntarily comply with the reporting requirements (once regulations are issued) during 2014 so that employers are in a better position when this is fully-implemented in 2015.  The Notice confirms that this delay on the Employer Mandate and reporting requirements has no effect on any of the other provisions of the Affordable Care Act, including employees’ access to a premium tax credit or the Individual Mandate.