Compliance / ACA Reporting 

ACA & Compliance Guidance for Employers

Understanding 1094-C & 1095-C

Applicable Large Employers (50+ full-time employees) must distribute Form 1095-C to employees and file Forms 1094-C and 1095-C with the IRS each year. These forms report health coverage offers and help the IRS track Affordable Care Act compliance.

We’ll help you understand what these forms mean, when they’re due, and connect you with the right resources or vendors to ensure they’re filed properly.

Deadlines You Should Know

• Provide Form 1095-C to employees by early March.
• File Forms 1094-C and 1095-C with the IRS by late February (paper) or end of March (electronic).

We’ll keep you aware of filing windows and direct you toward filing solutions that fit your business.

Safe Harbor Rules

The IRS offers certain safe harbor provisions to help employers demonstrate that coverage is affordable under ACA rules. These include the W-2 safe harbor, Rate of Pay safe harbor, and Federal Poverty Line safe harbor.

We’ll explain these options and point you toward resources to determine which approach may apply to your business situation.

RxDC Reporting

Prescription Drug Data Collection (RxDC) requires group health plans to report premium, claims, and prescription drug data annually. The report is due mid-year and requires coordination between carriers, TPAs, and employers.

We’ll guide you on what information is needed, timelines, and where to go to get it submitted correctly.

PCORI Fees

The Patient-Centered Outcomes Research Institute (PCORI) fee is an annual per-member fee used to fund medical research. Plan sponsors are responsible for reporting and payment through IRS Form 720.

We’ll let you know when fees apply, the typical due date, and direct you to the correct IRS forms and instructions.

Compliance at a Glance

Requirement	Timing	Purpose
1095-C to employees	Early March	Show coverage offered to each employee
1094-C/1095-C to IRS	Late Feb (paper) / End Mar (electronic)	Employer ACA reporting
RxDC Report	Mid-year	Prescription drug & claims reporting
PCORI Fee	July 31 annually	Annual per-member fee filed on Form 720

At 360 BenefitsGroup, we don’t file forms or act as your compliance officer — but we do provide education, reminders, and direction so you know what needs to be done, when it’s due, and where to go for trusted filing support.