Under the Affordable Care Act (ACA), employers with 50 or more full-time employees must provide health insurance coverage to their employees’ dependents, but not to spouses. Coverage for dependents must meet the ACA’s minimum essential coverage standards.
Key Rules for ACA Dependent Coverage
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Who counts as a dependent? Children under age 26, regardless of marital or residency status.
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Spousal coverage not required: Employers are not obligated to cover spouses under ACA rules.
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Penalties: Employers may face penalties if they fail to provide dependent coverage and a dependent qualifies for marketplace subsidies.
Why This Matters
Employers should carefully review their ACA reporting requirements to avoid penalties. Dependents must be included in the health coverage, but spouses are optional. For compliance support, see our ACA 1095-C software, which helps businesses file IRS ACA forms quickly and accurately.