Last updated: Apr 8, 2026, 9:59 AM
The Employee Required Contribution is generally the employee share of the monthly cost for the lowest-cost, self-only minimum essential coverage that is offered to the employee. To determine the amount of the employee's share of the monthly cost, an ALE member may divide the cost to the employee for the plan year by the number of months in the plan year. The monthly amount of the employee's share of the cost is then reported for any months of the plan that fell within the calendar year. The amount entered may not be the amount the employee is paying for the coverage.
For more information, refer to the IRS instructions on Employee Required Contributions within Instructions for Forms 1094-C and 1095-C.
The IRS provides that employers should only complete Box 15 if code 1B, 1C, 1D, 1E, 1J, 1K, 1L, 1M, 1N, 1O, 1P, or 1Q is reported in Box 14.
When entering Box 15 information, report the amount, including any cents, of the Employee Required Contribution. If the Employee Required Contribution is zero, the IRS provides that Box 15 should not be blank. To reflect a zero amount, "0.00" would be entered for this field.
This content is for informational purposes and is not intended as legal, tax, HR, or any other professional advice. Please contact an attorney or other professional for advice.
Further, this content is not an exhaustive list of possible reporting scenarios, nor should this resource be solely relied upon by any employer when determining how information should be reported to a governmental agency. Employer circumstances may differ and employers are ultimately responsible for ensuring the accuracy of the data they are reporting and their compliance with respect to their financial and tax obligations.