Form M-1 Online Filing System

The Form M-1 is an annual report that must be filed by Multiple Employer Welfare Arrangements (MEWAs). In general, MEWAs are arrangements that offer health and other benefits to the employees of two or more different employers. Filers should not complete a Form M-1 if the plan does not include Medical Benefits. MEWAs do not include plans determined by the Secretary of Labor to be collectively bargained. Plans claiming this exception without a determination from the Labor Department are considered Entities Claiming Exception (ECEs) and must file for three years following an origination event (which is defined in regulations and in the instructions to the Form M-1). If you have questions about using the online filing system, see the FAQS on the Form M-1. If you have questions about completing the Form M-1, please review the Form M-1 Tips. If you have further questions about using or completing the Form M-1, please contact the Form M-1 Help Desk at 202-693-8360.

A MEWA must file a M-1 (MEWA registration) 30 days prior to beginning to operate in a state. A MEWA must file a M-1 (MEWA registration) within 30 days of: (1) The MEWA begins knowingly operating in any additional State; (2) The MEWA begins operating following a merger with another MEWA; (3) The number of employees receiving coverage for medical care under the MEWA is at least 50 percent greater than the number of such employees on the last day of the previous calendar year; or (4) The MEWA experiences a material change as defined by these instructions.

NOTE:The Employee Benefits Security Administration (EBSA) published final rules on March 1, 2013 regarding MEWA registration requirements under ERISA 101(g) as amended by the Patient Protection and Affordable Care Act of 2010. These rules can be found at . With respect to all 2012 and later filings, MEWAs and ECEs should use this electronic Form M-1 for filing purposes. Association Health Plans (AHPs) described in the Department's June 21, 2018 final rule are MEWAs that are required to file the Form M-1.

The Form M-1 must be filed no later than March 1 following any calendar year for which a filing is required. A one-time extension of time to file will automatically be granted if the administrator of the MEWA or ECE requests an extension. To request an extension, the administrator must: (1) check box B(3) in Part I, and complete the rest of Part I as it applies to the MEWA or ECE; (2) complete boxes 1a-d, 2a-d, and 3a-c in Part II; (3) electronically sign, date, and provide the administrator’s name at the end of the form; and (4) electronically file this request for extension no later than the normal due date for the Form M-1. In such a case, the administrator will have an additional 60 days to file a completed Form M-1. You must attach a PDF copy of this request for extension to the completed Form M-1 when filed.

  This site is for years 2012 and beyond. For all years prior to 2012 please go to

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