September 2009, Shawn Fremstad

Leading health care reform proposals all require individuals to obtain health care coverage, but differ in how they would require employers to share in the costs of coverage for their employees. This report reviews the employer responsibility requirements in the leading proposals—often referred to as “play-or-pay” provisions—and makes recommendations on how to best structure such a requirement to ensure that relatively low paid workers are not negatively impacted by them.

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