By October 1, 2013, employers must deliver written notices with details about health insurance marketplaces, previously called exchanges, to all employees. Effective October 1, 2013, notices must be given to new hires within 14 days of their start date. This is one of the many provisions of the Affordable Care Act that was not delayed.

The DOL has provided model notices for employers who offer health plans, as well as for employers who do not offer health plans.

These notices must:

• Inform employees of the existence of state health care marketplaces
• Explain what services will be provided
• Explain how the employee may contact the marketplaces to request assistance
• Detail how employees may be eligible for a premium tax credit or cost-sharing reduction if the employer’s plan does not meet certain requirements
• Explain that the employee may lose employer contributions for health care benefits if he/she enrolls in the marketplace, and that all or some portion of such a contribution may be excludable from income for federal income tax purposes