With the Affordable Care Act (“ACA”) nearly fully implemented and agency enforcement now underway, employers must be clear which provisions of the ACA apply to them.  Any employer that sponsors a health plan for employees is subject to at least some aspects of the ACA.  Noncompliance may result in significant penalties.  Here's a list of ACA topics employers should be considering as 2015 winds down:

Employers of Any Size That Offer Health Insurance Coverage:

• If you are reimbursing any active employee for the cost of health insurance they purchased in the individual market—STOP; the arrangement violates the ACA market reforms.
• If you have ownership in more than one business, confirm that these businesses are not a controlled group or an affiliated service group, to make sure these businesses are not treated as a single employer with each business being treated as an “applicable large employer.”

Employers With 100 Or More Full-Time or Full-Time Equivalent Employees (FTEs):

• If you are relying on any transition relief for your 2015 plan year check the applicable box on line 22 of your Form 1094-C.
• Forms 1095-C must be furnished to employees by March 31, 2016*.  Forms 1094-C and 1095-C must be filed with the IRS no later than May 31, 2016* (June 30, 2016* if filing electronically). 

Employers With More Than 50 FTEs But Less Than 99:

• The reporting requirements described above for larger employers apply to you even if you are not subject to the ACA employer mandate for your 2015 plan year due to a transition relief exemption. 

• For the 2016 plan year you will be fully subject to the ACA employer mandate.

Employers With Less Than 50 FTEs:

• Review your payroll to make sure you have properly determined that you are not an “applicable large employer,” and regularly monitor your FTE count going forward.
• You may qualify for small employer health care tax credits.

Employers Offering Self-Insured Plans including Health Reimbursement Arrangements:

• If you sponsored a self-insured group health plan for your employees in 2015, furnish Form 1095-B (if under 50 FTEs) or Form 1095-C with Part III completed to each covered employee, or other “responsible individual” by March 31, 2016*.  Forms 1094-B/1095-B must be filed with the IRS by May 31, 2016* (June 30, 2016* if filing electronically).
• If you sponsor an HRA that covers employees who are not enrolled in your group health plan you must furnish and file the Forms 1095-B and 1094-B for these employees.

* These are new extended due dates per IRS Notice 2016-4, released December 28, 2015

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