Employers must file Form 5500 by the last day of the 7th month following the last day of the plan year, or can request a 2 ½ -month extension by filing Form 5558 before the plan's original due date.

Unfunded (means employer pays benefits out of general assets and not a trust/plan assets), fully-insured, or combination unfunded and fully-insured health plans with less than 100 participants on the 1st day of the plan year are excused from having to file the 5500.

Governmental, church or Indian tribal plans aren’t required to file a Form 5500 since those plans are exempt from ERISA and its requirements.