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Affordable Care Act Tax Provisions for Large Employers

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Some of the provisions of the Affordable Care Act, or health care law, apply only to applicable large employers, generally those with 50 or more full-time employees, including full-time equivalent employees. For example, applicable large employers have annual reporting responsibilities concerning whether and what health insurance they offered to their full-time employees (and their dependents).

Applicable large employers can find  resources and the latest news at the Applicable Large Employer Information Center.





  • You must withhold and report an additional 0.9 percent on employee wages or compensation that exceeds $200,000. Learn more.
  • You may be required to report the value of the health insurance coverage you provided to each employee on his or her Form W-2.
  • You must file an annual return reporting whether and what health insurance you offered your employees.
  • If you provide self-insured health coverage to your employees, you must file an annual return reporting certain information for each employee you cover.



Payment & Provisions



Page Last Reviewed or Updated: 15-Mar-2017