# § 218b. Notice to employees
**(a)** **In general** In accordance with regulations promulgated by the Secretary, an employer to which this chapter applies, shall provide to each employee at the time of hiring (or with respect to current employees, not later than March 1, 2013), written notice—
**(1)** informing the employee of the existence of an Exchange, including a description of the services provided by such Exchange, and the manner in which the employee may contact the Exchange 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 percent of such costs, that the employee may be eligible for a premium tax credit under section 36B of title 26 and a cost sharing reduction under section 18071 of title 42 if the employee purchases a qualified health plan through the Exchange; and
**(3)** if the employee purchases a qualified health plan through the Exchange, 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.
**(b)** **Effective date** March 1, 2013
Subsection (a) shall take effect with respect to employers in a State beginning on .
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**Source Credit**: (June 25, 1938, ch. 676, § 18B, as added and amended Pub. L. 111–148, title I, § 1512, title X, § 10108(i)(2), Mar. 23, 2010, 124 Stat. 252, 914; Pub. L. 112–10, div. B, title VIII, § 1858(c), Apr. 15, 2011, 125 Stat. 169.)
## Editorial Notes
### Amendments
2011—Subsec. (a)(3). struck out “and the employer does not offer a free choice voucher” after “Exchange”.
2010—Subsec. (a)(3). , inserted “and the employer does not offer a free choice voucher” after “Exchange” and substituted “may lose” for “will lose”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2011 Amendment
Amendment by effective as if included in the provisions of, and the amendments made by, the provisions of to which it relates, see , set out as a note under , Internal Revenue Code.