Affordable Care Act | 1095-C
The Patient Protection and Affordable Care Act, known as the "Affordable Care Act" (ACA), has three stated objectives: to increase healthcare accessibility, affordability, and quality.
The Affordable Care Act implemented and enforces the individual responsibility (also known as "Individual Mandate") and the employer shared responsibility (also known as "Play-or-Pay") provisions to support these objectives.
Essentially, the State of Arizona is subject to a penalty under the ACA Employee Shared Responsibility if it:
- Fails to offer any full-time employee (and their dependents) the opportunity to enroll in minimum essential coverage (MEC); or
- Fails to offer a full-time employee (and their dependents) coverage that is either affordable or does not provide minimum value; or
- Fails to report information on 1094/1095 statements properly.
This page is intended to be an ACA resource for State Agencies and employees to assist in ensuring the State remains compliant.
Information For Agencies
- ACA Benefit Eligibility Designation Guide
- Ensuring ACA Compliance ~ Tips for HRIS
- Eligibility Determination Chart for New Hire and Job Change
- IRS Website - ACA Information Center for Applicable Large Employers (ALEs)
Information For Employees
AFFORDABLE CARE ACT GENERAL NOTICE
- The Affordable Care Act (ACA) requires nearly all Americans to have health insurance or pay a penalty. The ACA also requires certain employers, including the State of Arizona, to offer health insurance coverage to full-time employees and their dependents.
- Further, the State of Arizona is required to send an annual statement to all employees eligible for coverage describing the insurance available to them. The Internal Revenue Service (IRS) created Form 1095-C to serve as that statement.
- A 1095-C statement will be generated by the State of Arizona to serve as your documentation to the IRS about the coverage offered to you. The IRS will use the information from your 1095-C to determine whether you have health care coverage.
- Statements are scheduled to be placed in the mail to employees’ home addresses by January 31 each year. If you believe you should have received a 1095-C but did not, please contact the Benefits Services Division at 602-542-5008.
- To avoid any delays in receiving your 1095-C, Please always ensure that your address is current in hrsystems.az.gov > YES Portal.
- If you have additional questions about your 1095-C, please contact the Benefit Services Division at 602-542-5008 or [email protected] .
- Any tax-related questions should be directed to your personal tax adviser.
- Legal Notice
- IRS Website - ACA Tax Provisions for Individuals and Families
AFFORDABLE CARE ACT FREQUENTLY ASKED QUESTIONS | FAQ