Certified Payroll Professional Practice Exam 2026 – Your All-in-One Guide to Exam Success

Under the Affordable Care Act (ACA), one of the key responsibilities of employers is to offer health insurance that meets minimum value and affordability standards to eligible employees. This requirement is designed to ensure that employees have access to health coverage that is not only comprehensive in terms of services provided but also reasonably priced relative to their income.

Minimum value refers to the health insurance plan providing coverage for at least 60% of the total allowed costs of medical services for a typical population. Affordability means that the employee's portion of the premium for self-only coverage cannot exceed a certain percentage of their household income. By ensuring employers comply with these standards, the ACA aims to improve health insurance coverage for workers and reduce the number of uninsured individuals.

The other choices do not align with the ACA's requirements. For example, providing vacation pay is not a mandated responsibility that the ACA places on employers. Hiring more part-time employees to lower costs may run contrary to the ACA's intentions of guaranteeing coverage for employees. Lastly, limiting health insurance options to a single plan would not satisfy the ACA's goal of providing various coverage choices to meet the diverse needs of employees. Thus, the correct answer accurately reflects an important aspect of the ACA's employer obligations.