New IRS Webpage Provides Affordable Care Act Compliance Information for Applicable Large Employers

Authored by Dannae L. Delano

Sep 29, 2015

The Internal Revenue Service (IRS) launched a new webpage last week that is a valuable resource for Affordable Care Act compliance information for applicable large employers (ALEs).

The webpage can be used to determine whether your company is an ALE and to find additional resources. An ALE is defined as an employer that employs 50 or more full-time and full-time equivalent employees (FTEs) in the prior calendar year. Full-time employees are employees that work 30 or more hours each week. You can calculate your FTEs on the new IRS webpage.

Two provisions of the Affordable Care Act (ACA) that apply only to ALEs are now in effect—the employer shared responsibility provision and the employer information reporting provision for offers of minimum essential coverage. ALEs that sponsor self-insured group health plans have additional provider information reporting requirements. Importantly, ALEs with 50 but fewer than 100 full-time and full-time equivalent employees that do not have to comply with the shared responsibility provisions until 2016 still must file an information report in early 2016 related to offers of minimum essential coverage for calendar year 2015 in order to continue to take advantage of the delayed effective date.

The webpage includes the following sections: What’s Trending for ALEs, How to Determine if You are an ALE, Resources for Applicable Large Employers, and Outreach Materials, and can be accessed here.

If you have any questions regarding ACA information reporting or compliance or any other employee benefit matter, please contact Dannae Delano or Jamie Westbrook.

Page 1 of 11