Which employers are subject to the employer reporting requirements, and which forms do they have to file?

The same groups that are subject to the employer mandate are subject to the IRC Section 6056 reporting requirements.

This includes applicable large employers (groups with 50+ FTEs) and applicable large employer members (groups under common ownership where the total among all of the members companies is 50 or more FTEs – called an aggregated applicable large employer group).

Self-funded companies, including companies with fewer than 50 FTEs, are subject to the Section 6055 reporting requirements.