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”).
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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