After a brief and unexpected dip in 2025, the IRS is once again raising the Employer Shared Responsibility Payment (ESRP) penalties in 2026.

Applicable large employers (ALEs) are required to comply with a set of federal laws designed to protect business and ensure employees have access to important protections and resources. Compliance is critical, but it’s not just about avoiding penalties.

The IRS decision to lower employer shared responsibility penalties in 2025 is a rare move. However, it comes alongside increased penalties for missed reporting deadlines. Take this opportunity to optimize your benefits strategy and make sure you are avoiding the penalties altogether.

When your business meets the criteria for applicable large employers, you’ll find yourself in a whole new world of compliance considerations. From reporting requirements to potential tax penalties, ALE status can have a big impact on the day-to-day operations of your company. 

A critical factor that determines your obligations under the ACA is your status as an Applicable Large Employer (ALE). If you are unsure if your business qualifies as an ALE, you’re not alone. 

Although the Affordable Care Act mandates PCORI fees, they may not be widely recognized, in fact, this may be the first you are hearing of them. However, all self-funded plan sponsors need to be aware of PCORI fees and their obligation to pay them.

Understanding Section 125 Premium Only Plans (POP) is crucial for any business looking to maximize their tax savings and remain competitive in the hiring market. This helpful guide provides an overview of Section 125 POPs.

Explore the tax benefits of employee perks in our latest blog post. Learn how health insurance, retirement plans, and other employee benefits can offer significant tax deductions for your business, helping you save money while boosting team morale.

Evaluate the ACA’s minimum value standards, potential penalties for non-compliance, and why businesses should consider offering minimum value plans (MVPs).