Answered by the HR experts of Mineral HR

The Affordable Care Act (ACA) requires applicable large employers (ALEs) to report each year on whether they did or did not offer health coverage to each of their full-time employees.

An ALE is an employer averaging 50 or more full-time employees, including full-time equivalent (FTE) employees, in the preceding calendar year. Under the ACA, a full-time employee is an employee who averages at least 130 hours per month. An FTE is a combination of employees who, when counted together, equal one full-time employee.

The ACA also requires small employers (non-ALEs) sponsoring self-insured or level-funded health plans to report on enrolled individuals.

Stay compliant. File on time!

ACA filings are due annually, with two key 2026 deadlines:

March 2, 2026

• Provide Form 1095 B/1095 C to employees (or post the required website notice)

March 31, 2026

• File Form 1094/1095 electronically with the IRS

Missing these deadlines can result in penalties, so it’s important to prepare early.

Nicholle Peterson, Benefits Plan Manager comments, 

“ACA reporting isn’t just for the big players—employers of all sizes need to know the rules. Whether you’re an ALE or a smaller business with a self-insured plan, staying compliant keeps your company protected and your employees covered.”

To learn more about our online tool, Mineral HR, contact Nicholle at (320) 214-2921.

This Q&A does not constitute legal advice and does not address state or local law.