The Affordable Care act requires that large employers (50+ employees) file reporting forms for plan years beginning in 2015. This requirement is for any employer that provides Minimum Essential Coverage (MEC).
Form 1095 is due by February 28, 2015 to the IRS, and the employee version of the form is due to the employees by February 1, 2016. They will use this form to verify that employers are meeting the “Pay or Play” requirements, and that individuals have met their requirement of having MEC-level coverage.
One form 1095C is required for each employee, and it includes tracking on when you offered them insurance (by month), Employee cost (in dollars) for single coverage, and a list of all persons covered under that employee. Dependent Social Security Numbers are required.
Form 1095B goes to the employee by February 1, 2016. Each Full Time Employee is required to receive one, as I read the regulation, regardless of coverage status. It includes information on coverage type and dependents covered.
Note that this information is based on the DRAFT forms, which have not been officially released for use.