---
kind: "section"
citation: "29 U.S.C. § 218b"
title: "29"
title_heading: "Labor"
number: "218b"
heading: "Notice to employees"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/29/218b"
units:
  - "Chapter 8 — Fair Labor Standards"
---

# §218b. Notice to employees

- (a) **In general—** In accordance with regulations promulgated by the [Secretary](/usc/29/203.md?p=q), an [employer](/usc/29/203.md?p=d) to which this chapter applies, shall provide to each [employee](/usc/29/203.md?p=e-1) at the time of hiring (or with respect to current [employees](/usc/29/203.md?p=e-1), not later than March 1, 2013), written notice—
  - (1) informing the [employee](/usc/29/203.md?p=e-1) of the existence of an Exchange, including a description of the services provided by such Exchange, and the manner in which the [employee](/usc/29/203.md?p=e-1) may contact the Exchange to request assistance;
  - (2) if the [employer](/usc/29/203.md?p=d) 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](/usc/29/203.md?p=e-1) may be eligible for a premium tax credit under [section 36B of title 26](/usc/26/36B.md) and a cost sharing reduction under [section 18071 of title 42](/usc/42/18071.md) if the [employee](/usc/29/203.md?p=e-1) purchases a qualified health plan through the Exchange; and
  - (3) if the [employee](/usc/29/203.md?p=e-1) purchases a qualified health plan through the Exchange, the [employee](/usc/29/203.md?p=e-1) may lose the [employer](/usc/29/203.md?p=d) contribution (if any) to any health benefits plan offered by the [employer](/usc/29/203.md?p=d) and that all or a portion of such contribution may be excludable from income for Federal income tax purposes.
- (b) **Effective date—** [Subsection (a)](#a) shall take effect with respect to [employers](/usc/29/203.md?p=d) in a [State](/usc/29/203.md?p=c) beginning on March 1, 2013.

## 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.)

## Notes

### Editorial Notes

### Amendments

2011—Subsec. (a)(3). Pub. L. 112–10 struck out “and the employer does not offer a free choice voucher” after “Exchange”.

2010—Subsec. (a)(3). Pub. L. 111–148, § 10108(i)(2), 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 Pub. L. 112–10 effective as if included in the provisions of, and the amendments made by, the provisions of Pub. L. 111–148 to which it relates, see section 1858(d) of Pub. L. 112–10, set out as a note under section 36B of Title 26, Internal Revenue Code.
