Affordable Care Act Reporting

Take the stress out of ACA Reporting.


The Affordable Care Act places certain data reporting requirements on employers, with critical deadlines the first quarter that are fast approaching. The applicable 1094 and 1095 forms must be provided to employees by January 31 and filed with the IRS by February 28 (paper filing) or March 31 (electronic filing). The IRS will use these forms to determine employer shared responsibility and affordable minimum essential coverage, so having data accurate and readily available is critical.

Ahola can help you with the required forms, including 1094 and 1095 B/C.


3 Key Things you Need to Know about your Company for ACA Reporting:

Are you Self-Insured?
Self-funded health care also known as Administrative Services Only (ASO) is a self insurance arrangement whereby an employer provides health or disability benefits to employees with its own funds. This is different from fully insured plans where the employer contracts an insurance company to cover the employees and dependents. In self-funded health care, the employer assumes the direct risk for payment of the claims for benefits. The terms of eligibility and covered benefits are set forth in a plan document which includes provisions similar to those found in a typical group health insurance policy. Unless exempted, such plans create rights and obligations under the Employee Retirement Income Security Act of 1974 (“ERISA”).

Are you an ALE (Applicable Large Employer)?
An applicable large employer is an employer that employed an average of at least 50 full-time employees on business days during the preceding calendar year. A full-time employee generally includes any employee who was employed on average at least 30 hours of service per week and any full-time equivalents (for example, 40 full-time employees employed 30 or more hours per week on average plus 20 employees employed 16 hours per week on average are equivalent to 50 full-time employees).

Are you a member of a Controlled Group?
There are three types of controlled groups that are considered one employer for the purposes of the ACA employer mandate. The IRS defines, and provides example of, these three controlled groups in IRS Code § 414 (b) and 414 (c).

  • Parent-Subsidy Group
  • Brother-Sister Group
  • Combined Group

In order to meet the annual reporting requirements, employers should already be compiling and analyzing data now to determine coverage and affordability. Required data collection includes:

  • Aggregate group membership tracking
  • Total employees
  • Total FT employees
  • Total months covered
  • Whether minimum essential coverage was offered, is affordable and meets minimum value
  • Employee information including
  • Social Security Numbers or birth dates.


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