Employee Benefits News
IRS Issues ACA Reporting Guidance on Providing Statements Upon Request
The IRS has issued Notice 2025-15 providing guidance on an alternative method of furnishing statements to covered individuals and full-time employees, using Forms 1095-B and 1095-C, in accordance with the Affordable Care Act’s (ACA) reporting requirements.
Reporting entities wishing to take advantage of an alternative method of furnishing Forms 1095-B and 1095-C should post the appropriate notice on their websites by March 2, 2026, and retain it through October 15, 2026. Otherwise, reporting entities must provide Forms 1095 to each covered individual and full-time employee (as applicable) by March 2, 2026.
In addition, reporting entities must continue to comply with applicable state reporting requirements. The alternative furnishing method set forth in IRS Notice 2025-15 applies to federal reporting requirements.
2025 ACA Reporting Requirements for Level-Funded Employers
2025 ACA Reporting Requirements for Applicable Large Employers
CHECKLIST: Complying with ACA Reporting Requirements for 2026
The Affordable Care Act (ACA) created reporting requirements under Internal Revenue Code (Code) Sections 6055 and 6056.
- Under Section 6055, self-insuring employers and other parties that provide minimum essential health coverage must report information on this coverage to the IRS and to covered individuals upon request.
- Under Section 6056, applicable large employers (generally, those with 50 or more full-time employees) are required to report information to the IRS, and to their full-time employees upon request, about their compliance with the employer-shared responsibility (pay or play) rules and the health coverage they have (or have not) offered.
This checklist outlines key steps for employers to comply with the ACA’s reporting requirements. Keep in mind that a growing number of states have enacted their own health coverage reporting requirements. Employers need to comply with the federal ACA reporting requirements and any applicable state reporting requirements.
DOL Clarifies FMLA Use During Snow Days and Similar Closures
The Wage and Hour Division of the U.S. Department of Labor (DOL) has issued Opinion Letter FMLA2026-1, addressing the use of leave under the federal Family and Medical Leave Act (FMLA) when an employer is closed for part of a week. Under the DOL’s interpretation, leave during the closure is counted against the employee’s FMLA leave if:
- The employee took the entire week as FMLA leave; or
- The employee was scheduled and expected to work during the period and used FMLA leave for that time.
The letter responded to a school employer’s question of how to count FMLA leave used during weather-related school closures.
HR on Mic Podcast
In the latest episode of Towne Benefits' HR on Mic, Corbin and Barbara provide helpful information about the One Big Beautiful Bill Act and ways employers might use its provisions in their recruiting and retention efforts.
It covers a range of employee benefits topics of interest to employers, including tax-deductible overtime pay, pre-tax dependent care accounts, and tuition reimbursement.