December 2026 Calendars for Small & Large Groups

Compliance Calendars

Customized for your renewal date, please review the below compliance calendar, outlining compliance related deadlines throughout the year.  Please refer to the applicable calendar based on your employer size status under ACA guidelines, noted below.

Calendars for Fully-Insured Employers:

• Small employer (with under 50 full-time, including full-time equivalent employees, in the prior calendar year)
• Large employer (with 50 or more full-time, including full-time equivalent employees, in the prior calendar year) – This is also referred to as an Applicable Large Employer or ALE.

 

Calendars for Self-Funded Employers:

• Small employer (with under 50 full-time, including full-time equivalent employees, in the prior calendar year)
• Large employer (with 50 or more full-time, including full-time equivalent employees, in the prior calendar year) – This is also referred to as an Applicable Large Employer or ALE.

 

It is the employer’s responsibility on an annual basis to determine employer size under ACA guidelines and comply accordingly with the corresponding responsibilities. Please refer to the IRS website for additional details concerning making this determination, including information on seasonal workers and aggregated employers.