 Employers that offer the opportunity to enroll in minimum essential coverage must also report— ▪ the months during the calendar year for which coverage under the plan was available; ▪ the monthly premium for the lowest cost option in each of the enrollment categories under the plan; ▪ the employer s share of the total allowed costs of benefits provided under the plan; ▪ in the case of an employer that is an applicable large employer, the length of any waiting period with respect to such coverage; and ▪ in the case of an employer that is an offering employer, the option for which the employer pays the largest portion of the cost of the plan and the portion of the cost paid by the employer in each of the enrollment categories under such option.
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