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ACA Information-Reporting Requirements

Author: Tracy Morley, XpertHR Legal Editor

The Affordable Care Act (ACA) created two annual information-reporting requirements:

  • Section 6055 of the Internal Revenue Code (IRC) requires self-insured employers, health insurance issuers, government agencies and other health coverage providers to report information on each individual to whom minimum essential coverage (MEC) was provided.
  • Section 6056 of the IRC requires every applicable large employer (ALE) subject to the ACA's employer shared responsibility (or pay or play) mandate to report the terms and conditions of the health care coverage the employer offered to its full-time employees.