The employer responsibility provision—commonly known as the "play or pay" provision— of the Affordable Care Act (ACA), was originally supposed to become effective January 1, 2014, but in July 2013, the Obama administration delayed its implementation until 2015. In February 2014, the administration released final regulations making further changes to implementation of the provision.

Now, under the new final regulations, applicable large employers with 100 or more employees will still have to contend with possible penalties under the play or pay provision in 2015. However, applicable large employers with 50 to 99 employees will not face any potential penalties under the provision until 2016 if they meet certain requirements and provide appropriate certification.

This infographic helps you determine whether you are an applicable large employer and whether you will be subject to either of the penalties.