ACA Employer Mandate Reporting - Employer Reporting Tip

ACA Employer Mandate Reporting - Employer Reporting Tip

Q: If related entities that are applicable large employers (50 or more FTEs) share benefit plans, do they report together?

A: No. Offer of coverage reporting for full-time employees is always required separately for each EIN (Tax Identification Number), even for entities that are part of a larger aggregated ALE (Applicable Large Employer) group due to common ownership or shared management/services. Each employer (EIN) that is an applicable large employer must prepare and submit their own Form 1094-C and a Form 1095-C for each employee who was full-time for at least one month during the year. See more detail in our Employer Reporting FAQ (Q2) here.

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