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The Health Care Law and Employers The ACA Basics for Applicable Large Employers

IRS Health Care Tax Tip 2015-35, June 10, 2015

Some of the provisions of the Affordable Care Act only affect your organization if it’s an applicable large employer. An applicable large employer is generally one with 50 or more full-time employees, including full-time equivalent employees.

  • Applicable large employers have annual reporting responsibilities; you will need to provide the IRS and employees information returns concerning whether and what health insurance you offer to your full-time employees.
  • If you’re an applicable large employer that provides self-insured health coverage to your employees, you must file an annual return reporting certain information for each employee you cover.
  • You may have to make an employer shared responsibility payment if you do not offer adequate, affordable coverage to your full-time employees, and one or more of those employees get a premium tax credit. Learn more about the employer shared responsibility provision.
  • You may be required to report the value of the health insurance coverage you provided to each employee on their Form W-2.
  • If you’re an applicable large employer with exactly 50 employees, you can purchase affordable insurance through the Small Business Health Options Program (SHOP).

For more information, see the Affordable Care Act Tax Provisions for Employers page on IRS.gov/aca.