WHICH EMPLOYERS MUST COMPLETE A 1095 FOR THEIR EMPLOYEES?

Whether a company must complete IRS Form 1095’s for any employees depends on several factors.

If your company does not offer group health insurance, your company will need to complete Form 1095 only if you had 50 full-time equivalent positions (FTE’s) in the previous calendar year AND you had at least one full-time employee in the current year.  For example, if you had at least 50 FTE’s in 2017 and employed 10 full-time employees in 2018, your company will need to send those 10 employees a 1095-C form only.

If your company offers group health insurance AND it is fully-insured, your company will need to complete Form 1095 only if you had 50 FTE’s in the previous calendar year.  Your carrier should send your insured employees a Form 1095-B and your company will be responsible for distribution a Form 1095-C to all employees ELIGIBLE for health insurance at least one month out of the year.

If your company offers group health insurance that is self-insured, your company will need to complete Form 1095’s no matter what your size.  If you had less than 50 FTE’s in the previous calendar year, you will need to complete Form 1095-B’s for all employees on the health plan.  IF you had 50 or more FTE’s in the previous calendar year, you will need to only complete Form 1095-C’s for all employees ELIGIBLE for health insurance even one month out of the year including section III.


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