Affordable Care Act Compliance

The Affordable Care Act (ACA) includes several requirements for employers and their group health plans. One of the provisions of ACA is the Employer Shared Responsibility (ESR) mandate.   The compliance and reporting team has put together a collection of guides, FAQ's and presentations to assist the State of Vermont agencies and departments in understanding the ESR mandate and its impact on the State as an employer.  These documents can be located using the Forms & Documents widget on the bottom of this page.

The IRS now requires all individuals to provide proof of insurance as part of their tax filing process.  As a result, the State is providing a Tax Form 1095-C to all employees who work full time (per ACA definition) for any one month in the calendar year, and any part time employees who were enrolled in health benefits for all of calendar year 2017.  The Form 1095-C provides proof of insurance per IRS regulations.  Here is the 2017 ACA summary page.