Under the health care law, certain employers with 50 or more full-time employees (or equivalents) must offer health coverage to full-time employees (and their dependents) that meets certain minimum standards. Employers who don’t meet this requirement may be required to pay a fee called the Employer Shared Responsibility Payment.

IMPORTANT: Only the Internal Revenue Service (IRS), not the Health Insurance Marketplace®, can determine which employers are subject to the fee.

Filing an appeal through the Marketplace Appeals Center will NOT impact whether an employer has to pay the fee. Learn more about the Employer Shared Responsibility Payment on IRS.gov.

Why file a Marketplace appeal?

Employers notified by the Marketplace that they may be subject to the fee can file an appeal to let the Marketplace know that their employee(s) were offered health coverage that provides minimum value. Employers must be able to show that the employee coverage they offer is both:

• Affordable and
• Provides minimum value

This appeal is separate from the Internal Revenue Service (IRS) assessment and won’t determine if an employer has to pay the fee. However, the outcome of this appeal may affect whether employees (and any household members) are eligible for financial help through the Marketplace.

Employees who are offered affordable health coverage that provides minimum value won’t be eligible for help with costs through the Marketplace, and may be asked to pay back part or all of any financial help they received in the past.

How an employer can file a Marketplace appeal

Employers have 90 days from the date on their Marketplace notice to file an appeal. Appeals can be filed 2 ways:

1. Fill out the Employer Appeal Request Form electronically or by hand (PDF, 386 KB). Include copies of documents that verify:

   • Coverage was offered to the employee listed on the Marketplace notice
   • The coverage was affordable
   • The coverage provides minimum value See a list of documents to verify offer, affordability, and minimum value here (PDF, 147 KB).

2. Or, submit a letter with the following information:

   • Business name
   • Employer ID Number (EIN)
   • Employer’s primary contact name, phone number and address
   • The reason for the appeal
   • Information from the Marketplace notice received, including date and employee information
   • Copies of documents that verify offer, affordability, and minimum value

Mail or fax your completed form or letter to the Marketplace Appeals Center:
Health Insurance Marketplace
Attn: Appeals
465 Industrial Blvd.
London, KY 40750-0061
Secure fax: 1-877-369-0130

All future correspondence about this appeal will come from the Marketplace Appeals Center.

If your employer requests an appeal

If your employer requests an appeal through the Marketplace Appeals Center, you’ll get a letter describing:

• The appeals process
• Your rights as an employee, plus instructions for how to submit documents for consideration in the appeal
• How your employer's appeal may affect your eligibility for advance payments of the premium tax credit (APTC) and any extra savings known as cost-sharing reductions

Questions?

• Questions about the health care law and business? Email marketreform@cms.hhs.gov.
• Questions about an appeal? Call the Marketplace Appeals Center at 1-855-231-1751 (TTY: 1-855-739-2231).

Hours of operation for both numbers are Monday through Friday 9:00 a.m. to 7:00 p.m. ET.