Employers that have, on average, at least 50 full-time (or full-time equivalent) employees are required to provide affordable health coverage that meets a minimum value or pay a tax penalty. Nicknamed the “Pay or Play Rules,” this provision applies to for-profit, nonprofit and government employers, and defines a full-time employee as an employee who was employed on average at least 30 hours of service per week during the preceding calendar year. The penalty applies if the employer does not offer coverage that meets the minimum value standard and is affordable, and at least one employee gets financial help through one of the new marketplaces.