What Is Form M-1? Who Files, Deadlines, and Penalties

Form M-1 is the annual and event-driven report that Multiple Employer Welfare Arrangements (MEWAs) and certain union-linked health plans, called Entities Claiming Exception (ECEs), must file with the U.S. Department of Labor. The report lets federal regulators track health coverage that crosses employer lines, confirm the arrangement can pay the claims it promises, and step in early when something looks wrong.¹

Who Has to File

Two kinds of organizations file Form M-1, and both involve health benefits shared across more than one employer.

MEWAs

A MEWA is any arrangement that provides medical benefits to the employees of two or more employers. Self-insured, fully insured, or a mix of the two — the label attaches based on the pooling of coverage across unrelated employers, not on how the coverage is funded.¹ Association Health Plans, where a trade group or professional association offers coverage to its members’ employees, are MEWAs and file Form M-1.²

One important carve-out: if the employers sharing the arrangement have at least a 25 percent common control interest, measured using principles similar to IRS affiliated-group rules, the arrangement is not a MEWA for reporting purposes.¹

ECEs

An ECE provides health benefits to employees of multiple employers but claims it is not a MEWA because it was established under one or more collective bargaining agreements.¹ The exception is real, but the filing obligation still applies so the Department of Labor can verify the arrangement qualifies.

When Form M-1 Is Due

There is no single deadline. The obligation is triggered by what the arrangement is doing and when.

Before a New MEWA Starts Operating

A new MEWA must register by filing Form M-1 at least 30 days before it begins operating in any state. The pre-operation window gives regulators time to look at the arrangement before workers rely on it.¹

ECE Origination Filings

An ECE files within 30 days of a triggering event, such as first covering employees of two or more employers. If the triggering event is the ECE’s launch itself, the filing is due 30 days before operations begin.¹

Annual Filings

Every MEWA that operates during a calendar year files an annual Form M-1 by March 1 of the following year.² ECEs file annually only for the three calendar years following the origination event. Once that window closes, the annual filing obligation ends unless a new triggering event happens.¹

The 60-Day Extension

An automatic 60-day extension is available if the administrator requests it before the March 1 deadline. The administrator checks the extension box on Form M-1, completes the identifying fields, electronically signs the form, and submits it by the original due date. The completed report is then due within 60 days.²

What Information the Form Asks For

Gather the data before you log in. The form collects three broad categories of information.

Entity and People

The form asks for the legal name, address, and telephone number of the MEWA or ECE, along with its Employer Identification Number. Separate fields identify the plan administrator and the plan sponsor. The form also collects names and contact information for every board member, officer, trustee, and custodian, as well as every person or financial institution holding assets on the arrangement’s behalf.³

Coverage

Filers list every state where the arrangement provides coverage. For each state, the form asks whether the arrangement is fully insured through a licensed carrier and whether stop-loss coverage is in place. The form also asks for the total number of participants covered at the end of the reporting period. Covered dependents are not counted as separate participants.³

Solvency

Self-insured and partially self-funded arrangements answer additional questions. The form asks whether the MEWA or ECE has a written actuarial opinion, issued within the past year, that contribution rates and reserves are enough to pay benefits in full when due. If the answer is no, the Department of Labor has the authority to issue a cease and desist order.⁴ The form also asks whether assets are held in compliance with ERISA’s asset custody rules.

How to Submit It

Form M-1 is filed electronically through the Department of Labor’s dedicated Form M-1 Online Filing System. This is not the EFAST2 system used for Form 5500.⁵ The system is free.² The administrator creates an account, enters the data, and electronically signs the submission. After a successful transmission, the system generates a Receipt Confirmation Code. Save it. You will need it for Form 5500, and it is your proof of compliance.

The Link to Form 5500

Any welfare benefit plan that is a MEWA or ECE subject to Form M-1 must also check “Yes” on Form 5500, Part III, line 11a, and enter the Receipt Confirmation Code from the M-1 filing. Being subject to Form M-1 also strips a small-plan shortcut: these plans cannot use the simplified filing rules under 29 CFR 2520.104-20 and must file a full Form 5500 regardless of size or funding type.⁶

State Licensing Is Separate

Filing Form M-1 with the Department of Labor satisfies the federal reporting requirement. It does not replace state-level obligations. Unlike most ERISA-covered plans, MEWAs are not shielded from state insurance regulation, and states can apply their insurance laws to MEWAs regardless of ERISA coverage. A MEWA may need a license or certificate of authority from a state insurance department before operating there, and states can require reserve levels, financial reports, and audits. For arrangements that are not fully insured, state insurance departments generally have authority to require licensing. Because the scope varies, administrators offering coverage in multiple states should check with each state’s insurance department.⁷

What Happens If You Miss the Deadline

Failure to file on time can trigger civil penalties of up to $1,992 per day for each day the report is outstanding. That figure is the 2025 inflation adjustment and may increase for 2026.⁸ Even a short delay can compound into tens of thousands of dollars.

Administrators who realize a deadline has been missed may cap the damage through the Department of Labor’s Delinquent Filer Voluntary Compliance Program. Under the program, a late Form M-1 filer pays a flat $750 per MEWA instead of the escalating daily penalty. Each MEWA requires a separate application and a separate $750 payment.⁹

The consequences go beyond money. The Secretary of Labor can issue an ex parte cease and desist order if a MEWA’s conduct appears fraudulent, creates an immediate danger to public safety, or is reasonably expected to cause significant and irreparable harm to participants.¹⁰ Such an order can shut the arrangement down and leave covered employees without benefits.

Fixing a Filing After Submission

If you spot an error on a Form M-1 you already submitted, file an amended return. Log into your account on the M-1 Online Filing System, and the system will offer to auto-populate the amendment with the data from your original submission. Change only the fields that need correcting and resubmit.¹¹

1
eCFR. 29 CFR 2520.101-2 – Filing by Multiple Employer Welfare Arrangements and Certain Other Related Entities
2
U.S. Department of Labor. Form M-1 Online Filing System
3
U.S. Department of Labor. Instructions for Form M-1 Report
4
U.S. Department of Labor. Form M-1 Report for Multiple Employer Welfare Arrangements and Certain Entities Claiming Exception
5
U.S. Department of Labor. Forms and Filing Instructions
6
U.S. Department of Labor. 2024 Instructions for Form 5500
7
U.S. Department of Labor. MEWAs Under ERISA: A Guide to Federal and State Regulation
8
Federal Register. Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2025
9
U.S. Department of Labor. Delinquent Filer Voluntary Compliance Program
10
Federal Register. Ex Parte Cease and Desist and Summary Seizure Orders – Multiple Employer Welfare Arrangements
11
U.S. Department of Labor. Form M-1 Online Filing System FAQ