While many businesses must fulfill ACA reporting requirements, not every company does.
Under the ACA, applicable large employers with 50 or more full-time employees are required to offer affordable health care coverage. With that said, any business with fewer than 50 full-time employees is not mandated to meet the reporting requirements of the ACA. Additionally, certain groups typically do not need to fulfill ACA reporting requirements, such as most local, state and federal employers as well as certain religious organizations.