Understanding ACA Consent Processing

This section provides an overview of U.S. ACA – Electronic Format for Form 1095-C – Employee Consent Processing.

Under the Affordable Care Act, Applicable Large Employers (ALEs) use Forms 1094-C and 1095-C to report information about offers of health coverage and enrollment in health coverage for their employees. Form 1095-C is used to report information about an individual employee. Employers that offer employer-sponsored self-insured coverage also use Forms 1095-C to report information to the Internal Revenue Service (IRS) and to employees about individuals who have minimum essential coverage under the employer plan. Form 1094-C is used to report to the IRS summary information for each employer and to transmit Forms 1095-C to the IRS.

Note: Employers are responsible for reviewing IRS instructions and reporting requirements to determine their specific reporting obligations under the Affordable Care Act.

The Affordable Care Act requires that employees must affirmatively consent to receive Form 1095-C in an electronic format instead of receiving a paper copy. PeopleSoft eBenefits provides a consent form on Employee Self Service for employees to consent to receive the electronic version of Form 1095-C. Once the consent is given, employees can view and print Form 1095-C from Employee Self Service.

Note: In order for an employee to have access to the consent process, the employer must be identified as an ALE Member in the ACA Applicable Large Employer Table.