The Affordable Care Act added section 6056 to the Internal Revenue Code, which requires "applicable large employers" that are subject to the employer shared responsibility provisions ("play or pay") to file annual information returns (the "6056 return") with the IRS and provide statements to their full-time employees about the health insurance coverage the employers offer.
An applicable large employer is an employer that employed an average of at least 50 full-time employees on business days during the preceding calendar year. A full-time employee generally includes any employee who was employed on average at least 30 hours per week and any full-time equivalents (for example, 40 full-time employees employed 30 or more hours per week on average plus 20 employees employed 15 hours per week on average are equivalent to 50 full-time employees).
Key point. There is no exemption for religious or other nonprofit employers from the reporting requirements.