Affordable Care Act Compliance

The Affordable Care Act (ACA) includes reporting requirements for employers and their group health plans. One of the provisions of ACA is the Employer Shared Responsibility (ESR) mandate.  To fulfill the reporting requirements connected to the ESR mandate, the State of Vermont provides Tax Form 1095-C to all employees who work full time (per ACA definition) for any one month in previous calendar year, and any part time employees who were enrolled in health benefits for all of the previous calendar year.  The Form 1095-C provides proof of insurance per IRS regulations.

Current Employees of the State:  As your employer we will provide you a form (Form 1095-C) containing your employment information and health insurance enrollment for you and your covered dependents. This IRS- required form (Form 1095-C), will be provided to any individual employed by the State who worked full-time in any one month whether or not the individual was enrolled in State health benefits and to any part time employees who were enrolled in health insurance for all of a calendar year.  The 1095-C forms will be mailed to the employee’s mailing address by the end of January for the previous calendar year.  Temporary employees will only receive a 1095-C for the previous calendar year if they worked 1560 hours (or more) in the previous 12 consecutive months with no break in service.  Tax penalties may apply to individuals for the months in which the individual was not covered.  Please consult with a tax advisor for any questions pertaining to the tax penalties.

Retirees and Others: Individuals on a State of Vermont health plan and who are retired, enrolled in the plan’s COBRA benefit, or enrolled in the plan, but not considered an employee of the State, will receive a 1095-B or 1095-C form. This form will provide information on the months in which you were covered and who is covered on your plan. These forms will be generated by Blue Cross and Blue Shield of Vermont by the end of January for the previous calendar year.

Temporary position information is available from Position Management