Q.- We have more than 50 employees so we are subject to ACA reporting. Do we have to send our part-time employees Form 1095-C?
A.- A part-time employee who is not enrolled in your health plan does not receive Form 1095. A part-time employee who is enrolled in your health plan will receive a form but who sends the form depends on your plan structure.
- If you have a fully insured health plan, your insurer will be sending Form 1095-B to all your employees covered under your insured health plan, whether they are full-time or not. You will send Form 1095-C to your full-time employees, only.
- If you have a self-insured health plan, you will send coverage information to all employees covered under your health plan (part-time and full-time). Depending on your reporting structure, this could be done on Form 1095-B or 1095-C.