ACA Employer Reporting Obligations for Employer Shared Responsibility Mandate

Summary

Few of the obligations imposed on employers under the Patient Protection and Affordable Care Act (ACA) cause as much consternation each year as the annual information reporting requirements under the ACA's employer shared responsibility provisions. The information reporting rules are complex, and many employers contract with outside vendors for assistance. Although employers have now been through several full annual reporting cycles, the process is far from routine and many questions continue to surface each year. This practice note summarizes the information reporting obligations for all types of employers and provides some observations and responses to some of the more common reporting issues and challenges.