The employer shared responsibility (i.e., "play or pay") requirements went into effect in 2015 for large employers only (those with 100 or more full-time or full-time-equivalent employees). Even though they generally will not be liable for penalties until 2016, mid-size employers (employers with 50 to 99 full-time or full-time-equivalent employees) will need to report on the coverage they offered for 2015, so long as they meet the maintenance requirements for transition relief. To avoid penalties – beginning in 2015 for large employers, and in 2016 for eligible mid-size employers – employers must offer health benefits to employees who work an average of 30 or more hours per week, or 130 hours per month.