The Obama administration released guidance and draft forms Aug.28 instructing employers on how to comply with the employermandate under the Patient Protection and Affordable Care Act.

The 13-page draft instructions are posted on the IRS website and are considered afinal step to complying with the mandate.

The materials have been a long time coming, as employers havecomplained that the administration had been dragging its feet onreleasing guidance on the twice-delayed PPACA provision. The delayin guidance also raised concerns that the employer mandate would bedelayed a third time, or killedaltogether.

The National Retail Federation, the largest retail tradeassociation that previously slammed the administration for notreleasing the needed information for the employer mandate, saidAug. 28 that it welcomed the guidance.

“Now that we have the regulations, the forms and theinstructions, companies can continue their compliance activities,”NRF Vice President Neil Trautwein said. “While theinstructions were delayed, they remain helpful.

“The Affordable Care Act is still a work in progress andadditional regulatory provisions and requirements will beforthcoming. Additional delays or changes may follow,” hecontinued.

Under the latest delay, announced in February of this year,employers with between 50 and 99 employees have until January 2016to offer health insurance or pay a fine, and employers with morethan 100 employees must offer insurance or pay a fine of $2,000 perworker by January 2015. Companies with fewer than 50 employees areexempt.

The IRS documents include drafts of Form 1095-A, the HealthInsurance Marketplace Statement; Form 1095-B, Health Coverage; Form1095-C, Employer Provided Health Insurance Offer and Coverage; andthe instructions for those forms.