NJ Individual Health Mandate Employer Reporting - Now Due May 15, 2020

March 20, 2020

Effective January 1, 2019, New Jersey (NJ) requires its residents to maintain health insurance (minimum essential health coverage), unless an exemption applies. Failure to have health coverage or qualify for an exemption will result in an Individual Shared Responsibility Payment to be paid with the individual’s 2019 NJ Income Tax Return.  The NJ rule does not include an employer mandate, so the law does not currently require employers to provide health coverage options to their employees. The rule does include an employer reporting requirement. To help employers comply, NJ launched an official website which addresses the reporting requirement.  We have previously issued Updates on the NJ health coverage filing requirement (posted to our online Resource Center).

Recent Updates

• NJ has extended the filing due date for health coverage filings to be sent to NJ until May 15, 2020 (filings were originally due by March 31, 2020).
• NJ has added a new electronic delivery option, allowing covered providers/employers to file 1095 forms with NJ electronically in two ways:
  • Registered filers can use the Division of Revenue and Enterprise Services’ (DORES) MFT SecureTransport service. Though MFT is the required system for filers of more than 50 forms, filers of fewer than 50 forms may use it as well.
  • Coverage providers with 50 or fewer forms can use Fillable Form NJ-1095 to file one form at a time.

We will continue to provide updates on the NJ reporting rules as further information becomes available. Contact your Conner Strong & Buckelew account representative toll-free at 1-877-861-3220 should you have any questions. For a complete list of Legislative Updates issued by Conner Strong & Buckelew, visit our online Resource Center.