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ARTICLE · 07 JANUARY 2025

Affordable Care Act Reporting Changes: Good News For Plan Sponsors

Jackson Lewis P.C.
Jackson Lewis P.C.
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In a win for plan sponsors, the recently enacted Employer Reporting Improvement Act and the Paperwork Burden Reduction Act (the Acts), among other things, introduce several significant changes...

United StatesEmployment and HR
Kellie M. Thomas
Kellie M. Thomas

In a win for plan sponsors, the recently enacted Employer Reporting Improvement Act and the Paperwork Burden Reduction Act (the Acts), among other things, introduce several significant changes to the reporting and enforcement rules of the Affordable Care Act (ACA).

The Current Rules

Forms 1095-B and 1095-C: Under the ACA, plan sponsors, specifically Applicable Large Employers (ALEs), must report information about the health coverage they offer to their employees. This ACA reporting is done through Forms 1095-B and 1095-C, which must be filed with the IRS and provided to all full-time employees and employees receiving employer-sponsored coverage. (This is the case, even though the ACA's individual mandate is currently set to $0, and therefore functionally isn't being enforced.)

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