Toast Payroll: Common Combinations of Form 1095-C Codes

Box 14		Box 15	Box 16
Code	Code description	Description	Code	Code Description
1A	Minimum essential coverage providing minimum value offered to full-time employees with Employee Required Contribution equal to or less than 9.5% of mainland single federal poverty line and at least minimum essential coverage offered to spouse and dependent(s)	Blank	2C	Employee enrolled in health care offered
			2G	Employee waived offer   Section 4980H affordability federal poverty line safe harbor
			Blank	See the * note below
1B	Minimum essential coverage providing minimum value offered to employee only	Amount of Employee Required Contribution**	2C	Employee enrolled in health care offered
			2F	Employee waived offer   Section 4980H affordability Form W-2 safe harbor
			2G	Section 4980H affordability federal poverty line safe harbor***
			2H	Employee waived offer   Section 4980 affordability rate of pay safe harbor
1E	Minimum essential coverage providing minimum value offered to employees and at least minimum essential coverage offered to dependent(s) and spouse	Amount of Employee Required Contribution**	2C	Employee enrolled in health care offered
			2F	Employee waived offer   Section 4980H affordability Form W-2 safe harbor
			2G	Section 4980H affordability federal poverty line safe harbor***
			2H	Employee waived offer   Section 4980H affordability rate of pay safe harbor
1H	No offer of coverage	Blank	2A	Employee not employed during the month
			2B	Employee is not a full-time employee
			2D	Employee in a section 4980H(b) Limited Non-Assessment Period
1G	Offer of coverage for at least one month of the calendar year to an individual who was not an employee for any month of the calendar year or to an employee who was not a full-time employee for any month of the calendar year (which may include one or more months in which the individual was not an employee) and who enrolled in self-insured coverage for one or more months of the calendar year.   Code 1G applies for the entire year or not at all. Code 1G with a blank box 16 is the only instance where Toast Payroll's ACA module allows for box 16 to be blank.	Blank	Blank

* Filings with a blank box 16 paired with an offer of coverage are not currently supported by Toast Payroll. If you wish to file 1094-C/1095-C data with blank box 16s, we recommend that you explore alternative filing methods or consult an attorney, accountant, or other professional for assistance.

 

** "Amount of Employee Required Contribution" is defined by the ACA's Employer Shared Responsibility final regulations.

 

*** Safe Harbor coding combinations flagged with *** are not current supported by Toast Payroll. If you wish for 1094-C/1095-C data with the flagged combinations, we recommend that you explore alternative filing method or consult an attorney, accountant, or other professional for assistance.

 

Reach out to with any questions relating to Toast Payroll's ACA module capabilities.

 

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.

The chart above is not an exhaustive list of possible reporting scenarios, nor should this chart 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. Contact a licensed professional for advice specific to your circumstances.