Reporting

ICHRA administration depends on accurate employer and employee records across eligibility, participation, allowances, coverage, and payment activity.

Before launch, review the information used for reporting and confirm that the underlying records are complete, current, and consistent with the plan being administered.

This article focuses on administrative reporting used to review ICHRA eligibility, participation, allowances, coverage, and payment activity.

Applicable Large Employer reporting, including Forms 1094-C and 1095-C, is addressed separately. For more information, see Payroll.

Review employee eligibility and participation data

Confirm that reporting reflects the employees who are eligible for the ICHRA and distinguishes them from employees who are actually participating in the arrangement.

Eligibility and participation are not the same. An employee may be eligible for the ICHRA without completing enrollment or participating in the benefit.

Review employee status changes that may affect eligibility or participation during the plan year.

Review class and allowance information

Confirm that employee class assignments and allowance amounts shown in reporting match the approved plan structure.

If different classes receive different allowance amounts, review whether those amounts are reflected consistently across employee records and related reporting.

For more information about contribution configuration, see Allowances.

Review coverage information

Reporting related to participating employees should reflect the coverage information available for the period being administered.

Review coverage effective dates, verification status, and unresolved coverage items that may require follow-up.

For more information about coverage review, see Coverage Verification.

Review payment information

Review premium payment information and related payment activity for participating employees where applicable.

Reporting may include payment status, expected and processed amounts, outstanding items, or other information used for administrative review and reconciliation.

For more information about payment activity, see Premium Payments.

Review exceptions and unresolved items

Reports can help identify records that require additional attention.

Examples may include missing employee information, unresolved coverage verification, allowance discrepancies, payment exceptions, or records that do not align with the expected plan configuration.

Review unresolved items before relying on reporting for employer decisions or ongoing administration.

Maintain accurate reporting throughout the plan year

Reporting quality depends on the accuracy of the underlying records.

When employee eligibility, class assignment, allowance amounts, coverage, or payment information changes, review whether the related reporting has also been updated.

Regular review can help identify discrepancies before they affect other administrative processes.

Complete your reporting review

Before completing your reporting review, confirm that:

• Employee eligibility information is current.

• Participation status is accurately reflected.

• Employee class and allowance information matches the plan structure.

• Coverage information and verification status have been reviewed.

• Payment information is current where applicable.

• Exceptions or unresolved items have been identified for follow-up.

• Your team understands that reporting depends on accurate and timely underlying records.

Once these items are confirmed, your reporting review is complete.

Important: This article provides general administrative information about ICHRA and does not constitute legal, tax, or accounting advice.

Consult your legal, tax, benefits, or other qualified professional regarding reporting requirements applicable to your organization.