All applicable large employers, generally those with 50 or more full-time equivalent employees, are required to file an annual return with the IRS reporting whether and what health insurance they offered full-time employees. This is reported on Forms 1094-C and 1095-C regardless of whether the employer provides a fully-insurance or self-funded plan.
Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, must be provided to each full-time employee by January 31, 2018.
Form 1094-C, which is the employer transmittal form, along with the government copy of the 1095-Cs are required to be filed by February 28, 2018.
We recommend you contact your insurance provider or payroll service provider to confirm if they plan to handle these required filings on your behalf. We have heard that many are not, so the responsibility lies with you to make sure these forms are filed timely. If you need assistance with these filings, please contact us. We are able to help with these and other year-end filing requirements.Top