Get ready for state individual mandate employer reporting

Mandates vary. Your obligations remain the same.

The market has changed. With the removal of the Affordable Care Act’s (ACA) individual mandate penalty, a growing number of states have stepped in to enact their own state-based individual mandate, and more states are preparing to do so. Many of these require individuals to carry their own individual health insurance, and require employers to report on health benefits offered to individuals who reside in their state.

The requirements of these mandates can vary dramatically from one state to another, but employers with individuals who reside in multiple states, will need to comply with each of them. Balancing these differing expectations can be difficult without the right partner. Fortunately, you can minimize your compliance risk with a single answer, Health e(fx).

We offer a state stand alone reporting solution

Private Label Partnership

Private label your own California, Rhode Island, New Jersey and/or Washington D.C. solution with Health e(x).

We offer state individual mandate solutions for PEOs and payroll, tax, broker and benefit administrators that don’t want to invest in continuous technology updates to support state reporting, particularly with an upcoming election that may result in even more change. You don’t need to use Health e(fx) for ACA compliance, unless you want to – just choose your states, and you’ll have a new solution to offer your clients.

What do state individual mandates mean for your company?

If your company operates in numerous states, each new individual mandate enacted adds a new level of complexity and penalty risk. Instead of complying with one individual mandate across the country, you will now be tasked with complying with each individual mandate as it applies to individuals in those states. This naturally ups the difficulty level of maintaining compliance, particularly if your company does not have a compliance and reporting technology solution that updates to handle different state form regulations. If this sounds like your company, don’t delay; penalties administered for non-compliance certainly won’t.




  • Furnishment deadline: January 31, 2022
  • State filing deadline: March 31, 2022*
  • File Format: XML
  • Employer penalty: $50 per unreported resident

For more read our State by State eBook.

*While the state filing deadline is March 31, 2022, California has indicated
that penalties will not be assessed if filing occurs by May 31, 2022.

District of Columbia


  • Furnishment deadline: IRS Furnishment deadline (March 2, 2022)
  • State filing deadline: May 2, 2022
  • File Format: .txt
  • Employer penalty: Determined on a case-by-case basis

For more read our State by State eBook.



  • Massachusetts employer reporting is typically handled by health insurance providers, and Health e(fx) does not currently offer this service for this state.
  • Massachusetts considers 15 or more days of coverage a month for reporting on the MA 1099-HC.
  • Employee delivery of Form MA 1099-HC is due by January 31, 2022
  • Massachusetts requires data to be sent in an XML format (paper submission not allowed).
  • Employer penalty: $50 for each unreported individual, maximum of $50k.

For more read our State by State eBook.

New Jersey


  • Furnishment deadline: February 28, 2022
  • State filing deadline: March 31, 2022
  • File Format: XML
  • Employer penalty: $50 per unreported resident

For more read our State by State eBook.

Rhode Island


  • Furnishment deadline: January 31, 2022
  • State filing deadline: March 31, 2022
  • File Format: XML
  • Employer penalty: Determined on a case-by-case basis

For more read our State by State eBook.




  • The Vermont individual mandate passed in May 2018 is unique among mandates in that it carries no associated individual penalty.
  • Vermont does not currently require employer reporting, but plans to add the requirement in the event the IRS no longer requires reporting.

For more read our State by State eBook.


These days the mandate lives on in several states, each of which has enacted its own state-based individual mandate following the federal repeal, and more states may follow. These state-based mandates offer new challenges and complexity for employers. Where once companies had a single mandate to follow, they now are required to adhere to each state-based mandate where their employees reside. This can give rise to potentially costly misconceptions and errors.

Click here to download our State by State eBook.

Check out our most recent webinar to learn more about the new 2019 employer reporting requirements!

On our webinar, you’ll learn:

  • What this means for employers that have employees or COBRA participants who reside in these states.
  • How to avoid non-compliance penalties for each state mandate.
  • How Health e(fx) is prepared to help you with New Jersey and Washington, D.C. 2019 filing.

Health e(fx) offers the industry’s leading health reform compliance and workforce analytics solution.

Gain peace of mind

Have confidence your state reporting is in the hands of the largest ACA technology provider trusted by top U.S. employers.

Make it easy

We offer a combined federal and state solution, while also providing an option for partners who already have an ACA solution to use state reporting only.

Adapt to change

Our highly flexible system adapts to state and federal changes, so you stay compliant through complex legislative change.