ACA Reporting Deadlines: What Employers Need to File and Why It Matters
February is one of the most critical compliance months of the year for many employers. Organizations classified as Applicable Large Employers (50+ employees) under the Affordable Care Act (ACA) are required to complete annual health coverage reporting accurately and on time.
ACA reporting requires employers to file Forms 1094-C and 1095-C with the Internal Revenue Service (IRS). These forms document whether full-time employees were offered health coverage that meets affordability and minimum value standards.
The IRS explains that ACA reporting ensures employer accountability while allowing employees to verify coverage eligibility. Errors or late filings can result in penalties and confusion for employees who rely on accurate documentation for tax purposes.
Common ACA reporting challenges include misclassifying full-time employees, incorrect affordability calculations, and inconsistent coordination between HR, payroll, and benefits providers.
From a People415 perspective, ACA reporting is not just regulatory compliance — it is people compliance. Healthcare benefits are one of the most significant components of the employee experience. When reporting is inaccurate or poorly communicated, trust erodes.
Employers should use February as an opportunity to review benefits eligibility tracking, confirm data accuracy, and ensure employees understand what coverage was offered and when.
Organizations that approach ACA reporting proactively reduce risk, improve transparency, and reinforce their commitment to employee well-being.
ACA Reporting Deadlines: What Employers Need to File and Why It Matters
For many employers, February is one of the most important compliance checkpoints of the year:
Affordable Care Act (ACA) reporting.
While ACA reporting can feel highly administrative, it carries real impact for:
Employer compliance
Employee healthcare access
IRS enforcement risk
Organizational credibility
At People415, we remind employers: benefits compliance is people compliance.
What Is ACA Reporting?
Under the Affordable Care Act, Applicable Large Employers (ALEs) — typically those with 50+ full-time employees — must report health coverage information annually.
This includes filing:
Form 1095-C (Employee coverage statement)
Form 1094-C (Employer transmittal form)
The IRS states clearly:
“Applicable large employers must report whether they offered health coverage to full-time employees.”
— Internal Revenue Service (IRS.gov)
Why the ACA Reporting Requirement Exists
ACA reporting ensures:
Employees can verify coverage eligibility
The IRS can enforce employer shared responsibility provisions
Organizations remain accountable for healthcare obligations
Noncompliance can result in significant penalties.
Key Employer Responsibilities
People415 encourages employers to confirm:
Correct employee full-time status measurement
Accurate offer-of-coverage tracking
Proper coding on Forms 1095-C
Timely distribution and filing
Common Employer Mistakes
The most frequent ACA reporting gaps include:
Misclassifying variable-hour employees
Missing dependent coverage details
Incorrect affordability calculations
Late submissions
ACA compliance requires coordination between HR, payroll, and benefits providers.
People415 Best Practice: Treat ACA Reporting as Strategy
Rather than rushing deadlines, employers should ask:
Are benefits aligned with workforce needs?
Are eligibility rules clearly communicated?
Are systems tracking coverage correctly?
Healthcare is one of the most important pillars of employee wellbeing.
ACA reporting is more than paperwork.
It’s a reflection of organizational responsibility and care.
People415 supports employers through:
Benefits compliance audits
Reporting support
Employee communication alignment
Let’s ensure your benefits systems support both compliance and culture.
Sources
IRS ACA Reporting Guidance
Affordable Care Act Employer Shared Responsibility Provisions