Under the Fair Labor Standards Act (FLSA), as added by the Patient Protection and Affordable Care Act, an employer must provide employees with a written notice of coverage options. New employees must be told at the time of hiring and current employees must be given the notice no later than March 1, 2013.

According to the U.S. government, the notice must include the following:

1.    Informing the employee of the existence of the Marketplace (referred to in the statute as the Exchange) including a description of the services provided by the Marketplace, and the manner in which the employee may contact the Marketplace to request assistance;
2.    If the employer plan’s share of the total allowed costs of benefits provided under the plan is less than 60% of such costs, that the employee may be eligible for a premium tax credit under section 36B of the Internal Revenue Code (the Code) if the employee purchases a qualified health plan through the Marketplace; and
3.    If the employee purchases a qualified health plan through the Marketplace, the employee may lose the employer contribution (if any) to any health benefits plan offered by the employer and that all or a portion of such contribution may be excludable from income for Federal income tax purposes.

The US Department of Labor has provided model notices you can give each employee, or you may use your own.

For employers that offer a plan click here. For those that do not offer a plan, click here.
 
This FLSA notice to employees of coverage options is applied to employers who fall under FLSA. In general, the FLSA applies to employers that employ one or more employees who are engaged in, or produce goods for, interstate commerce, according to the government.  

For additional guidance on the notice to employees of coverage options, visit
 http://www.dol.gov/ebsa/newsroom/tr13-02.html.