Applicable large employers with health plans providing minimum essential coverage (“MEC”) must comply with reporting requirements under Section 6056 of the Patient Protection and Affordable Care Act (“PPACA”).
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Section 6056 requires reporting of employer-sponsored coverage for purposes of administering the Employer Mandate and premium tax credits for coverage purchased in the Marketplace. Moreover, employers must provide a statement to each employee identified for purposes of Section 6056 reporting. Only applicable large employers (i.e., those with 50 or more full-time and full-time equivalent employees) are required meet the requirements of Section 6056. Applicable large employers will use Form 1095-C to report the information required in Section 6056. Form 1094-C must be included with the Forms 1095-C as a transmittal. 

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