Which employer plans have to file a Form 5500, and which do not.
Most employer-sponsored benefit plans covered by ERISA file an annual report on Form 5500. The plan administrator, usually the employer, is responsible for filing it.
Who the annual report applies to.
ERISA-Covered Plans
Employer-sponsored health, dental, vision, life and disability plans covered by ERISA generally file a Form 5500 each year, along with retirement plans.
Plan Administrator Files
The plan administrator named in the plan documents is responsible for the filing. For most employers that is the company itself.
Government and Church Plans
Governmental plans and most church plans are not covered by ERISA Title I and generally do not file.
Where the exemptions apply.
Small Unfunded or Insured Plans
Welfare plans with fewer than 100 participants at the start of the plan year that are unfunded, insured or both are generally exempt from filing.
Plans of 100 or More
Once a welfare plan has 100 or more participants at the start of the plan year, the exemption is gone and the plan files.
Cafeteria Plans
Section 125 cafeteria plans that only offer premium conversion generally do not file on their own, though the underlying benefit plans may.
Funded Plans
A plan paid from a trust or a fund set aside for benefits generally has to file even when it is small.
Quick answers.
Short answers. This is general information, not legal or tax advice.
Does an insured small plan file?
Generally not. A welfare plan with fewer than 100 participants that is fully insured, unfunded or a combination is exempt under the DOL rules.
Who signs the form?
The plan administrator signs the filing, which is submitted electronically through EFAST2.
Can we check if we are exempt?
Yes. Send us the plan documents and a participant count and we can help you with the filing question.
Where the rules and figures come from.
Each figure on this page comes from the source below. Amounts are indexed or updated over time, so confirm current figures before relying on them.
29 U.S.C. 1132
ERISA Section 502(c)(2): civil penalty for failure to file the annual report.
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