The Affordable Care Act requires applicable large employers (ALEs)—generally those with 50 or more full-time employees—to report information to the IRS and to their employees about their compliance with the employer shared responsibility (“pay or play”) provisions and the health care coverage they offered (or did not offer). Self-insured employers (regardless of size) have additional reporting responsibilities that apply to health coverage providers.

The following chart provides the information reporting due dates for ALEs (both fully-insured and self-insured), as well as for small self-insured employers that are not considered ALEs.

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