The Obama administration has granted a one year extension to certain provisions of the Affordable Care Act. Those provisions require large employers to provide health care coverage to employees or pay penalties and to report certain information about the health insurance that the employer offers to its employees. Large employers are generally those with at least 50 full-time employees.

The extension provides more time for input from employers and other entities to simplify ACA reporting requirements and for employers to implement their coverage and reporting systems. The deadline for employers to submit annual reporting information, originally set for 2014, has been delayed until 2015. The extension also defers until 2015 the ACA provision that imposes a penalty on any large employer that fails to offer minimum essential coverage to employees.