The guide
Everything you need to know about the ACA (affordable care act) compliance checklist
What Is the ACA Compliance Checklist?
The Affordable Care Act requires applicable large employers to offer affordable, minimum-value health coverage to full-time employees or face penalties. This checklist covers determining ALE status, tracking full-time and full-time-equivalent hours, testing coverage affordability, and completing the annual Forms 1094-C and 1095-C reporting to the IRS and employees. It keeps employer-mandate obligations organized and audit-ready.
Why Use an ACA Compliance Checklist
ACA compliance hinges on accurate hours tracking and timely, correct reporting, and errors on Forms 1095-C or missed affordability tests can trigger IRS penalty assessments. Because ALE status depends on a full-time-equivalent calculation and offers must meet affordability thresholds that change yearly, the details matter. This checklist ensures you measure the workforce correctly, offer compliant coverage, and file complete forms on schedule.
How to Use This ACA Compliance Checklist
First determine whether you are an applicable large employer by calculating full-time and full-time-equivalent employees. Track hours using a consistent measurement method, identify full-time staff, and confirm your coverage offer meets minimum value and the current affordability percentage. Prepare Forms 1095-C for employees and 1094-C for the IRS, distribute and file by the deadlines, and retain records. Tick each step per plan year.
