Employers subject to Affordable Care Act (ACA) reporting under Internal Revenue Code Sections 6055 and 6056 should prepare to comply with reporting deadlines for calendar year 2025. In general, self-insuring employers are subject to Section6055, and applicable large employers (ALEs)—those with 50 or more full-time employees during the prior calendar year—are subject to Section 6056. There are no reporting obligations for non-ALEs without a plan or non-ALEs with fully insured plans (as the carrier will complete Section 6055 reporting).
