Health providers that have “sincerely held religious beliefs” or non-religious “moral convictions” against contraceptive services will be exempt from the mandate to provide them under two final rules issued Nov. 7.

The new exemptions apply to churches, nonprofit groups, for-profit entities, higher-education institutions, and individuals. The government said the impact will be minimal, affecting approximately 200 employers with religious or moral objections. Others have already been exempted under previous rules.

The rule covering religious objectors includes an accommodation process under which the objectors’ plans don’t include contraceptive coverage, but a policy issuer or third party health plan administrator, as applicable,...