Compliance & Regulatory

This is the “Compliance & Regulatory” section of the Employee Benefits FAQ Library.

The ACA requires employers with 50 or more full-time equivalent employees to offer affordable health coverage.

Employees working 30 hours per week or more are generally considered full-time.

Coverage is considered affordable if the employee’s premium contribution does not exceed a percentage of income set annually by the IRS.

A health plan meets minimum value if it pays at least 60% of covered healthcare costs.

Applicable Large Employers must file:

  • Form 1094-C
  • Form 1095-C

COBRA allows employees to continue group health coverage after certain qualifying events such as termination or reduced hours.

COBRA generally applies to employers with 20 or more employees.

COBRA continuation coverage usually lasts 18–36 months depending on the qualifying event.

Disclaimer

This information is provided for general educational purposes and should not be considered legal, tax, or compliance advice. Employers should consult with qualified professionals regarding their specific compliance obligations.