ACA Deadlines And Items To Review When Preparing For 2023 

ACA Deadlines And Items To Review When Preparing For 2023

Feb 15, 2023

Employers with more than 50 full-time or equivalent employees must comply with the Affordable Care Act (ACA) requirements. These Applicable Large Employers (ALE) are required to file the ACA Form 1095 annually. As this year's filings are being prepared, employers should consider five important things when setting up for 2023.

The Affordability Threshold Has Changed

The Employer Shared Responsibility Payment requirement of the ACA sets a maximum amount an employer can charge their employees for healthcare coverage in order to be considered "affordable." This threshold has been lowered for 2023 to 9.16% from 9.61%. This means employers cannot charge as much for healthcare coverage in 2023 unless wages are increased.

The details of how this affects your business should be discussed with your provider or an ACA specialist if you are self-funded.

Review Safe Harbor Codes

Employers must estimate their employees' household incomes to establish whether the amount they charge for healthcare coverage is affordable. Since employers rarely know their employee's household income, the IRS has established Safe Harbor codes to provide options for an employer to calculate the affordable standard.

Selecting the appropriate safe harbor code for each employee is critical to ensure compliance. Employers who file using Aatrix eFile can rest easy, our 130-point error checking process will let you know if there is an issue with the selected code.

The ESRP Penalties Have Increased Again For 2023

ESRP penalties fall into two categories "A" and "B."

  • "A" penalties are assessed to ALEs that do not offer group health coverage to at least 95 percent of their full-time employees and are set at $2,880 ($240/month) per employee.
  • "B" penalties are assessed to ALEs that make an offer of coverage that is either unaffordable or does not meet the ACA's minimum value standard and is set at $4,320 ($360/month)

Choose The Correct Form

The IRS provides two different form sets to report ACA information, Form 1094-B and Form 1094-C (transmittal forms), and Form 1095-B and Form 1095-C (information forms), for employers to report offers of coverage for 2022.

Forms 1094-B and 1095-B are used by self-funded plan sponsors that are not ALEs. Forms 1094-C and 1095-C are used by ALEs.

Aatrix Filing Deadlines (subject to change)

  • The 1095 employee copy is due to Aatrix on March 1st by 3:00 PM to guarantee printed copies are postmarked by the March 2nd deadline.
  • The Federal 1095 copy is due to Aatrix on March 30th by 3:00 PM to meet the IRS filing deadline of March 31st.
  • View all of Aatrix eFile’s deadlines here

State Filing Deadlines

  • California
    • Employers must also report insurance information to the California Franchise Tax Board by March 30th by 3:00 PM, only if their insurance providers do not report it.
  • New Jersey
    • By March 30th, by 3:00 PM, employers must submit 1095-C health coverage forms to the New Jersey Division of Taxation.
  • Rhode Island
    • The ACA filing deadline for submitting 1094-C and 1095-C forms to the state is March 30th by 3:00 PM.
  • Washington D.C.
    • April 28th, by 3:00 PM, is the 2022 ACA filing deadline for employers transmitting forms to the state agency.




Category List


Tag List

overtime (1)
Taxes (2)
Retirement Contribution Limits (1)
Biometrics (1)
1099 NEC (7)
employees (3)
1099-K (4)
Tax Identification Number (2)
Sage (1)
Families First Coronavirus Response Act (1)
Paycheck Protection Program (1)
cyber attacks (1)
Technology Companies (2)
IRS Notice 931 (1)
Social Security Tax Deferral (1)
1094-B (2)
eFiling Thresholds (3)
Sage Solutions (1)
Sage Summit 2015 (1)
Sage 300 CRE (1)
CA Pay Data Report (1)
FMLA (3)
B-Notice (2)
interest rates (1)
Millennials (2)
Rebranding (1)
Paycard (1)
1099-PATR (2)
1095 (6)
Family Medical Leave Act (2)
Social Security Wage Base (2)
IRS Form W-2 (6)
Fraud (2)
EFTPS (1)
eFile (6)
Coronavirus Aid (2)
I-9 (3)
Tax Payments (1)
Reports (1)
Payroll (24)
Compliance (5)
2020 IRS Form W-2 (2)
Filing (1)
Social Security Withholding (3)
Top 10 (3)
Medicare Tax (1)
Sage Solutions Provider (1)
Technology (3)
IRS Form 1099 (3)
Payroll Solution (6)
SOC2 (4)
1099 (12)
State FMLA (2)
EEO-1 (3)
Payroll Tax Notice (2)
Penalties & Fines (1)
1099-INT (2)
eFiling (3)
Helpful Hints (1)
Security (6)
IRS Tax Forms (2)
payroll reporting changes (2)
Enterprise (2)
Medical Leave (1)
Economic Security Act (1)
W-2 (15)
remote office (2)
Paypal (1)
Aatrix Software (10)
Coronavirus (2)
Windows (3)
Workplace Efficiencies (1)
ACA 1095 C&B requirements (3)
Ultimate Payroll (1)
Initiatives (1)
CP2100 (6)
Paycheck (2)
Electronic W-2 (1)
1095-B (4)
Business Travel (1)
Labor Shortage (1)
Gig Economy (1)
941-X (1)
Future (1)
HSA (1)
Aatrix eFile (10)
TUG (1)
Improvements (1)
Employee Travel (1)
Payroll Software (7)
IRS 7200 Tax Form (1)
unemployment (6)
nonexempt employee (2)
Payroll Reporting (14)
Payroll Compliance (6)
workplace dynamics (2)
Tax (2)
ACA eFiling (4)
Accounting Solutions Provider (2)
Small Business (2)
Employee Benefits (1)
Tax Identification Number Verification (2)
Payroll Reports (18)
940 (1)
Secure eFiling (2)
1095-C (4)
Deposit Schedule (1)
Student Loan Relief (1)
OEM Payroll (2)
Payments (1)
Year-End Deadlines (2)
ACA (8)
Tax Return (2)
941 (8)
Infrastructure (1)
IRS (5)
independent contractors (1)
Child Tax Credit (2)
w-4 (2)
Quarterly Reports (1)
IRS Form 941 Changes (2)
Affordable Care Act (3)
Federal Payroll Reports (2)
1099-MISC (3)
TIN Matching (7)
Inflation (1)
Payroll Tax Reporting (12)
FUTA (1)
Solution (3)
e-Filing (1)
Reporting (1)
Recruiting & Retention (4)
Sage Summit (2)
1099 G (1)
Cryptocurrency (2)
IRS Regulations (1)
Accounting Solutions (2)
Solutions (2)
New Hire Reporting (3)
IRS Forms (1)
SOC3 (2)
Top Software (1)
Mac (1)
Dependent Care (1)
Innovation (2)
Aatrix Software, Inc. (5)
CV Technology Innovator Awards (1)
Per Diem (1)
COVID-19 (8)
Social Security Number Verification (3)
Web Forms (1)
CIO (3)
CV Magazine (1)
irstaxtip (1)
Safe eFiling (1)
Employee Tax Credits (1)
1094-C (2)
Accountant Shortage (1)
New Logo (1)
1099 TIN Matching (6)
Sponsorship (1)
IRS Form 7200 (1)
IRS Notice (5)
Staff (1)
CIO Review (3)
Payroll Tax Forms (5)
ACA e-filing (3)
IRS 7200 Form (1)
exempt employee (2)
Review (2)
1099-G (5)
Sage Summit 2014 (1)
Paid Leave (1)
SUI (1)
IRS 941 Form (2)
Federal Taxes (1)
covid (2)
IRS Form W-3C (1)
Employee Retention Credit (2)
Tax Free (1)
Venmo (1)
HIPAA (4)
employee retention (4)
American Rescue Plan (1)
minimum wage (3)
Payroll Taxes (5)
Standard Mileage Rate (1)
IRS 1099 NEC Form (2)
State (1)
Virtual Currency (1)
Top 100 (2)
Company Of The Year (1)
Corrections (2)
Certified Payroll Reports (1)
Form 941 (3)
State Payroll Reports (3)
Federal (1)
TIN Matching Services (7)
ACA Reporting (5)
SSA (2)
HR (1)
IRS Form 941 (3)
Cloud (1)
The Families First Coronavirus Response Act (1)
Travel During Covid (1)
SSA Notice (2)
employee classification (2)
Travel Expenses (1)
e-File (1)
IRS Form 1099 NEC (3)
vaccine (2)
Withholding (5)
work from home (1)
Sick Leave (2)
SUTA (1)
Payroll Tax Relief (1)
Growth (1)
Awards (1)
Payroll Tax Rates (1)
Aatrix (7)
PTO Payout (1)
Employee Documentation (2)
IRS Form 941 & 940 changes (3)
Payroll Tax (7)
SMBs (1)
ACA Compliance (3)
Forms (1)
HFSA (1)
Assessment (4)
Human Resource (1)
Top 50 (1)

Tag Cloud

Employee Tax CreditsReviewFederal Payroll Reports1095-BMillennialsTax Identification NumberTop 100CloudvaccineNew Hire ReportingComplianceVenmominimum wagee-FileInitiativesFederalB-NoticeSOC3nonexempt employeeirstaxtipIRS Form W-2Payroll ComplianceACA 1095 C&B requirementsWithholdingCIOSecurity1099 TIN MatchingRecruiting & RetentionSage SolutionsFamily Medical Leave ActSSA NoticeIRS Form 941 ChangesSocial Security WithholdingSponsorshipPayroll SoftwarePayroll ReportingPayroll TaxesFUTAIRS Tax Forms2020 IRS Form W-2Employee DocumentationPTO PayoutPer DiemYear-End DeadlinesSmall Business1094-CEmployee Travelworkplace dynamicsTop 50FraudSMBsFilingCertified Payroll Reportsemployee classificationACAFamilies First Coronavirus Response ActAwardsSage Summit 20151099 GTax Identification Number VerificationSocial Security Number VerificationHR1099-MISCMedicare TaxRetirement Contribution LimitsPayroll Tax NoticeQuarterly ReportsPaycheckAatrix eFileovertimeACA e-filingLabor ShortageBiometricsTax PaymentsPayroll Tax FormsPayroll Tax ReliefTIN Matching ServicesSage Solutions ProviderHIPAACoronavirusWindowsSage 300 CREHuman ResourceThe Families First Coronavirus Response ActStaffState Payroll Reportsinterest ratescyber attacksFMLAStudent Loan ReliefImprovementsIRSACA eFilingOEM PayrollTop SoftwareReports940exempt employeeTravel ExpensesSecure eFilingGig EconomySage Summit 2014AssessmentCOVID-19PayrollEconomic Security ActW-2TaxTUGindependent contractorsremote officeSSApayroll reporting changesTax FreeCIO ReviewPaid LeaveChild Tax CreditEFTPSTax Returnunemployment1099-INTInflationCV Technology Innovator AwardsSageAccounting SolutionsFederal TaxesSOC2Payroll Tax ReportingHSAEmployee Retention CreditCP2100New LogoStandard Mileage RateIRS Form W-3CPayroll TaxElectronic W-2SUTAHelpful HintsEnterpriseHFSAFormsMacCryptocurrencyInfrastructureIRS Notice 931I-9IRS NoticeAccountant ShortageForm 9411099IRS 1099 NEC FormeFilingTaxesSafe eFilingAffordable Care ActIRS 7200 FormAccounting Solutions ProviderRebrandingState FMLAWeb Forms1095eFiling ThresholdsAatrixFuturee-FilingTop 10Payroll ReportsIRS Form 72001094-BDependent CareUltimate Payroll941-XCA Pay Data ReportPaycardCompany Of The YearEmployee BenefitsReportingAmerican Rescue Plan941SolutionMedical LeaveBusiness Travelw-4Aatrix Software, Inc.IRS Form 1099 NECSocial Security Tax DeferralPenalties & FinesIRS Form 1099SolutionsCV MagazineTechnology CompaniesSUIPaymentsSick LeaveEEO-1Growth1099 NECcovid1099-PATRTravel During CovidPaypalTechnologySocial Security Wage BaseCoronavirus AideFileStateSage SummitemployeesIRS Regulationsemployee retentionWorkplace EfficienciesIRS Form 941 & 940 changesCorrectionsPayroll SolutionPaycheck Protection ProgramIRS 7200 Tax FormIRS FormsIRS 941 Formwork from homeVirtual CurrencyInnovationAatrix SoftwareTIN MatchingIRS Form 9411099-GPayroll Tax RatesACA ComplianceDeposit Schedule1099-KACA Reporting1095-C


Archive