What is ACA Compliance?
The Affordable Care Act requires organizations to offer affordable insurance with minimum essential coverage and file the corresponding forms by the designated deadlines.
2025 ACA Compliance Changes & Penalties
What is the compliance threshold?
Failure to identify full-time employees and offering coverage or contributing less than the ACA affordability standards may subject your company to penalties.
While an employer may intentionally or unintentionally exclude up to 5% of its employees based on this 95% rule, the employer’s actions cannot be done in a discriminatory fashion.
What are the penalties?
Penalty A: Failure to offer coverage to 95% of full-time employees
Penalty B: Failure to provide affordable, minimum value coverage
What are the deadlines for ACA Reporting?
February 28, 2025 – Deadline for filing 1094-C and 1095-C forms if filing by paper.
March 3, 2025 – Distribute 1095-C forms to employees by this date.
March 31, 2025 – E-File Deadline for 1094-C & 1095-C forms.
Special filing requirements may apply for California.
What determines affordability?
The amount of household income an eligible individual can contribute toward the cost of coverage in order for coverage to be considered affordable.
How Ameriflex can help:
Ameriflex can mitigate the risk by mapping out and executing compliance requirements for you.
Read more about compliance in our Compliance Basics article and our Compliance Services Guide.