Plan Sponsor | Reporting for Minimum Essential Coverage | Reporting for Applicable Large Employer |
---|---|---|
Self-Insured with less than 50 full-time employees including full-time equivalents | YES | NO |
Self-Insured with 50 or more full-time employees including full-time equivalents | YES | YES |
Fully-Insured with less than 50 full-time employees including full-time equivalents | Health insurance issuer has the responsibility to report | NO |
Fully-Insured with 50 or more full-time employees including full-time equivalents | Health insurance issuer has the responsibility to report | YES |
Resource: SPBA
EMPLOYER MANDATE PROVISIONS: FORMS AND INSTRUCTIONS
Draft 1094-B (Transmittal of Health Coverage Information
Draft 1095-B (Health Coverage (Non-ALE MEC Reporting)
Draft Form 1094-C (Transmittal of Employer Provided Health Insurance Offer & Coverage
Draft Form 1095-C (Employer provided Health Insurance - Employee Statement)
Instructions for Form 1094 & 1095-C
Instructions for Form 1094 & 1095-B
No Surprises Act/Transparency
Fees & Taxes
Preventive Care
Section 1557 Non-discrimination Rules
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