This guide provides an overview of federal recordkeeping and retention requirements related to employee benefits. It includes records covered by the Employee Retirement Income Security Act (ERISA), the Consolidated Omnibus Budget Reconciliation Act (COBRA), the Health Insurance Portability and Accountability Act (HIPAA), the Family and Medical Leave Act (FMLA) and the Affordable Care Act (ACA). Recordkeeping for Employee Benefit Purposes addresses federal requirements only and does not include state or local guides.
An employer with religious or moral objections to the Affordable Care Act's contraceptive coverage requirement may voluntarily use this form to opt out of the requirement.
An employer with religious or moral objections to the Affordable Care Act's contraceptive coverage requirement may voluntarily use this form to notify the Department of Health and Human Services of its objections.
Applicable large employers subject to the Affordable Care Act's employer shared responsibility mandate must report the terms and conditions of health care coverage offered to full-time employees on Form 1094-C and Form 1095-C.