You must take steps to show how much your group health plans cost – and how they work – to meet ACA rules:
Show amounts paid on W-2 forms
List both the amount you've paid – and the worker has paid – for the year's health coverage on W-2 forms.
Note: You don't have to list this if you filed less than 250 W-2 forms last year.
Give Summary of Benefits and Coverage
As of Sept. 23, 2012, your group health plan will need to give employees an easy-to-read outline of their coverage.
Don't forget to remind your new employees about your state's Health Insurance Marketplace — in writing. Sample notices are available for reference on the U.S. Department of Labor website .