ACA Reporting Deadlines and Penalties for Calendar Year 2025

Employers subject to Affordable Care Act (ACA) reporting under Internal Revenue Code Sections 6055 and 6056 should prepare to comply with reporting deadlines for calendar year 2025 using the chart below.

In general, self-insuring employers are subject to Section 6055, and applicable large employers or ALEs (those with 50 or more full-time employ-ees during the prior calendar year) are subject to Section 6056. There are no reporting obligations for non-ALEs without a plan or non-ALEs with fully insured plans (as the carrier will complete Section 6055 reporting).