Employer Impact

Employers must withhold and report based on the number of their full-time or full-time equivalent employees.

Employers with 50 employees or fewer (full-time or full-time equivalent)

  • You must withhold and report an additional 0.9 percent on employee wages or compensation that exceed $200,000. (Medicare)
  • You may be required to report the value of the health insurance coverage that you provided to each employee on his or her Form W-2.
  • Effective for calendar year 2015, if you provide self-insured health coverage to your employees, you must file an annual return reporting certain information for each employee you cover (Section 6055). Costpoint does NOT support the printing of 1094-B and 1095-B but you could use data gathered to manually complete the report.

Employers with greater than 50 employees (full-time or full-time equivalent)

  • You must withhold and report an additional 0.9 percent on employee wages or compensation that exceed $200,000. (Medicare)
  • You may be required to report the value of the health insurance coverage that you provided to each employee on his or her Form W-2.
  • Effective for calendar year 2015, you must file an annual return in 2016 reporting whether and what health insurance you offered your employees. (1095-C)
  • Effective for calendar year 2015, if you provide self-insured health coverage to your employees, you must file an annual return in 2016 reporting certain information for each employee you cover.