Tax reporting for the Affordable Care Act (ACA)

Lessons learned in year one

​The ACA has brought sweeping change that employers have been addressing over the past several years. In 2016, employers faced challenges navigating the new reporting requirements that required using a new lens to view employee data and even the nature of the employment relationship.

Survey results

In 2016, Deloitte Tax LLP conducted multiple surveys to investigate the key impact of the efforts and experiences of employers related to the new reporting requirements of the Affordable Care Act (ACA). These surveys were conducted via email and through our proprietary webcast program, Dbriefs, between May and August of 2016.

Key findings:

  • Almost 60 percent of respondents found the biggest challenge was getting answers to technical questions
  • Over half of the respondents used a payroll provider or tackled reporting compliance in-house
  • Tracking employee status changes and employees with concurrent employment in multiple entities are key challenges
  • Employers were more likely to have HR or Benefits teams driving the compliance than tax or IT
  • Beyond completing the forms, challenges with determining full-time employees and concerns about whether 95 percent of full-time employees were covered remain top of mind
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