If you are fully insured and have New Jersey residents as employees, your insurer should send copies of 1095 forms to New Jersey, unless you have an agreement with the insurer or multi-employer plan that calls for the insured to send the documents. However, if the insurer refuses to meet its obligation, this does not absolve the company or other coverage provider from responsibility for ensuring that 1095 forms are sent to the State of New Jersey. Employers should contact their insurers to ensure that they will provide required 1095 forms to the State of New Jersey. If the insurer will not meet its obligations, the coverage provider should contact the State of New Jersey and provide the name of the insurer and a contact person. Then it should make arrangements to send the forms itself. Instructions are provided on the NJ Health Mandate website. Penalties are now put at $50 per form, up to $50,000 per company or other coverage provider.Insurers, multi-employer plans, employers, and coverage providers all must meet their obligation to ensure that New Jersey has required copies of 1095 forms.