The Affordable Care Act requires more than just sending 1095-B and C forms each year. ACA requires most employers to provide newly hired employees with a written notice describing health coverage options available through the Health Care Marketplace (the Exchange).
Unlike the requirement to offer minimum essential coverage, the requirement to distribute a Marketplace Notice is not limited to employers with 50 or more employees. All employers subject to the Fair Labor Standards Act (which includes most employers) must provide the Marketplace Notice.
The notice must be distributed to all newly hired employees, regardless of full-time or part-time status or plan eligibility/enrollment. The notice must include certain disclosures, and the U.S. Department of Labor has provided two model notices to help employers meet their notice obligations. One model notice is for employers without health plans and the other notice is for employers with health plans. Links to the model notices may be accessed by clicking here.