What this notice is about We charged you an employer shared responsibility payment (ESRP). What you need to do Read your notice carefully. It explains your due date, amount due, and payment options. Learn more about your payment options and how to make a payment arrangement. You may want to See our Employer Shared Responsibility Provisions (ESRP) Question and Answers and sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations. Frequently asked questions What is the ESRP? Under the Affordable Care Act’s (ACA) employer shared responsibility provisions, certain employers (called applicable large employers or ALEs), must either offer minimum essential coverage that is “affordable” and that provides “minimum value” to their full-time employees (and their dependents), or potentially make an employer shared responsibility payment to the IRS. Are ESRPs subject to lien/levy procedures? ESRP payments, if assessed, are subject to lien/levy and will be collected in the same manner as other assessments. Will I be charged interest on the amount due? Interest will be charged on any outstanding balance until the amount is paid in full. What happens if I can't pay the full amount I owe now? You may be able to set up a payment plan through our Online Payment Agreement Application. Additional information For more information, a list of resources is available on the ACA Information Center for Applicable Large Employers (ALEs) webpage. Review information reporting guidelines for employers in the Instructions for Forms 1094-C and 1095-CPDF. Reference tools Publication 1, Your Rights as a Taxpayer Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
