Are all employers required to comply with the minimum essential coverage (MEC) reporting requirements under Section 6055?

Author: Gloria Ju

No. Only an employer that sponsors a self-insured health plan that provides MEC is subject to the reporting requirements under Section 6055. An employer that sponsors an insured health plan (i.e., a health plan that provides coverage by purchasing insurance from a health insurance issuer) does not need to fulfill Section 6055 reporting requirements. In that case, the health insurance issuer or carrier is responsible for reporting that health coverage.