Providers of minimum essential coverage (MEC) are required to file 1095-B forms. For employers specifically, this means small self-insured employers with fewer than 50 full-time employees.
Health insurance issuers and carriers must file Form 1095-B for most health insurance coverage, including individual market coverage and insured coverage sponsored by employers.
Entity Type | Files 1095-B? |
Small employer (under 50 FT employees), self-insured | ✅ Yes |
Small employer (under 50 FT employees), fully insured | ❌ No (carrier files) |
Large employer (50+ FT employees), any funding type | ❌ No (files 1095-C instead) |
Health insurance issuers/carriers | ✅ Yes |
Government-sponsored programs (Medicaid, Medicare, CHIP) | ✅ Yes |
The following entities are required to file Form 1095-B:
1. Small Self-Insured Employers
Employers with fewer than 50 full-time employees who sponsor a self-insured health plan must file 1095-B forms for individuals enrolled in coverage. These employers are NOT Applicable Large Employers (ALEs) and therefore do not file 1095-C forms.
2. Health Insurance Issuers and Carriers
This means if you're a small employer with a fully insured plan, your insurance carrier handles the 1095-B filing—not you.
3. Government Program Sponsors
Government agencies file 1095-B for coverage under Medicaid, Medicare (including Medicare Advantage), CHIP, and the Basic Health Program. Health insurance issuers and carriers don't report coverage under the Children's Health Insurance Program (CHIP), Medicaid, Medicare (including Medicare Advantage), or the Basic Health Program provided through health insurance companies. These types of coverage are reported by the government sponsors of those programs.