Realistic Employer Responsibility Act of 2013 - Amends the Patient Protection and Affordable Care Act (PPACA) to delay until 2016 enforcement of requirements that large employers offer their full-time employees the opportunity to enroll in minimum essential coverage. Delays the effective date of related reporting requirements for such employers.

Directs the Secretary of the Treasury to:

• publish the forms and other guidance necessary for large employers to make the information return required under the Internal Revenue Code and provide opportunity to make the return, at the option of the employer, for 2014 and 2015 in the case of those that would be required to do so for either such year but for the amendments made by this Act; and
• in consultation with the State American Health Benefit Exchanges established under PPACA, establish an Internet website (which may be combined with the existing website to identify affordable health insurance coverage options) through which employers and residents of any state may obtain information in an easily understandable format relating to the responsibilities of, and benefits available to, such employers and residents under such Act.