2026 ACA Employer Mandate Checklist

Applicable Large Employers face significant penalties for ACA non-compliance — and the rules are more nuanced than most HR teams realize. This checklist walks through every required step: determining ALE status, identifying full-time equivalent employees, confirming minimum essential coverage, applying affordability safe harbors, and meeting 1094-C/1095-C reporting deadlines.

Reviewed and updated for plan year 2026 · July 2026