Businesses that are considered an ALE must provide minimum essential health coverage that is affordable and meets minimum value requirements to at least 95% of its full-time employees and their dependents. Coverage is tracked per FEIN, per employee, per month. Employers also have to fulfill all ACA reporting requirements for the IRS, as well as any applicable states that have similar laws. Those who fail to comply may be subject to ACA employer shared responsibility payments (ESRP).