The Internal Revenue Service released a proposed rule (PDF) for the employer shared responsibility provisions of the Patient Protection and Affordable Care Act, a rule that effectively implements the employer insurance mandate of the law.

Scheduled for official publication Jan. 2, the 144-page proposed rule includes details (PDF) on what constitutes a full- or part-time employee, payments required for not providing affordable minimum coverage and calculating the size of employers that must comply with the provisions.

The IRS is accepting comments on the proposed rule until March 18, 2013, and is accepting outlines of topics to be discussed at a public hearing scheduled for April 23 until April 3.