• AFFORDABLE CARE ACT (ACA) REPORTING REQUIREMENTS FOR EMPLOYERS

  • INTRODUCING THE FORM 1095-C

As of 2015, Applicable Large Employers (ALE) will be required to provide details on the insurance coverage that was offered to full-time employees under the Affordable Care Act: the Form 1095-C!

Q. Who Does This Apply To?

  • Employers who are considered Applicable Large Employers (ALE). Applicable Large Employers are employers with 50 or more full-time employees including full-time equivalents based on their 2014 calendar year workforce.
Q. What Is the Requirement?

  • ALEs are required to begin reporting Employer Shared Responsibility (ESR) information to the IRS for calendar year 2015, using Forms 1094-C (employer transmittal statement) and 1095-C (employee statement). The required 1095-C filings must be produced and provided along with EOY W2 reports to employees.
Q. When Are the Due Dates?

  • Form 1094-C and 1095-C must be filed with the IRS each year no later than February 28 or, if filing electronically, by March 31 following the end of the calendar year for which the return applies.
  • Form 1095-C must be provided to full-time employees on or before January 31 following the end of the calendar year for which the statements apply.
Q. What Happens If I Do Not File?

  • If you fail to file the applicable forms with the IRS, there is a penalty of $250 per employee.

*More details about employer requirements and form instructions are available here

Understanding all of the rules associated with the Affordable Care Act can be confusing, but Payyes is best prepared to facilitate the reporting. We’ll help you better understand the ACA reporting requirements and guide you through the process of filing 1094-C/1095-C.


  • Payyes’ ESR Service

  • Applicable Large Employer Analysis – Payyes can calculate and track the number of full-time employees.
  • Full-Time Employee Analysis – Payyes can help determine if you offer adequate and affordable health coverage. If you do not, Payyes can help determine which of your employees may subject you to ESR penalties.
  • 1094-C and 1095-C Filings – Payyes will generate and file the 1094-C and 1095-C as required by the IRS. Payyes will also prepare and print the 1095-C forms for your employees.

*Please contact us if you have any questions!