Employers providing self-insured health coverage must report on information returns
The IRS reminds taxpayers that, starting with 2015 coverage, all providers of health coverage, including employers that provide self-insured coverage, must file annual returns with the IRS to report information about the coverage and about each covered individual. Applicable large employers subject to the Employer Shared Responsibility (ESR) provisions should report this information on Form 1094-C and Form 1095-C, while employers not subject to the ESR provisions should use Form 1094-B and Form 1095-B. An applicable large employer is one that employs an average of at least 50 full-time employees, including full-time equivalent employees, in the prior calendar year. The information will be reported for the first time on 2015 forms due in early 2016.
Read more on the IRS website.