With all small employers do to keep their businesses running, the last thing they need is confusion stemming from regulations and the tax code. The complex rules implementing the Affordable Care Act’s (ACA) shared responsibility provision, also known as
the employer mandate, exemplify the difficulty imposed on small businesses. Largely designed with traditional jobs in mind, the ACA’s employer provisions fail to account for the exceptional circumstances of employers with highly seasonal workforces. Though
the Treasury Department attempted to remedy these issues through regulation, the resulting rules are confusing and create unnecessary obstacles to compliance for small, seasonal employers.