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Paychex Small Business Snapshot: Majority of Business Owners Are Tracking Employee Hours in Preparation for Employer Shared Responsibility Provisions

October 22, 2015
Paychex Small Business Snapshot Healthcare Reform

Paychex, Inc., a leading provider of payroll, human resource, insurance, and benefits outsourcing solutions for small- to medium-sized businesses, today released the results of its latest Paychex Small Business Snapshot, which asked business owners if they have started tracking employees’ hours in preparation for the Employer Shared Responsibility (ESR) provisions outlined in the Affordable Care Act (ACA).

ESR provisions, which require IRS year-end reporting from subject business owners, are in place to determine if full-time employees are offered adequate and affordable health care coverage. Beginning in January 2016 for the tax year 2015, businesses with 100+ full-time employees, including full-time equivalents, may be subject to ESR penalty assessments. Businesses with 50-99 full-time employees in 2014, including full-time equivalents, may be eligible for relief from ESR penalties for the year 2015, but only if they meet specific qualifications. Such employers must still complete IRS year-end reporting requirements in order to certify their eligibility for such exemption.

According to the Paychex Small Business Survey, of the more than 300 business owners surveyed, roughly 4 in every 5 (81 percent) with 100-500 employees reported they have begun tracking employees’ hours. Of those business owners with 20-99 employees, more than 70 percent reported they are already tracking employee hours in anticipation of ESR provisions.

“The results of this survey indicate that most business owners are aware of the need to act on healthcare reform and the provisions laid out by the Affordable Care Act,” said Martin Mucci, Paychex president and CEO. “It’s an even more positive sign to see the majority of business owners with less than 100 employees have already begun tracking hours, given that if they qualify for transition relief, they won’t be at immediate risk this year like those with 100+ employees.

“Paychex is committed to helping businesses understand and comply with the regulations associated with ACA and will continue to provide them with the answers, information, and solutions they need,” Mucci added.

View the Paychex Small Business Snapshot. To learn more about Employer Shared Responsibility and how Paychex can help, visit

Majority of Business Owners Are Tracking Employee Hours in Preparation for Employer Shared Responsibility Provisions from Paychex

About the Paychex Small Business Snapshot The data included in the Paychex Small Business Snapshot was taken from the results of the Paychex Small Business Survey, administered by Bredin. The survey was conducted online between April 10, 2015 and April 19, 2015 and polled 339 principals of U.S. companies with less than 500 employees.