Form M-1 for MEWAs

A MEWA (Multiple Employer Welfare Arrangement) is an employee benefit plan that is established or maintained for the purpose of offering or providing medical or other welfare benefits to employees of two or more unrelated employers.

General Requirements

  • Deadline: Form M-1 is for the prior calendar year and must be filed no later than March 1 following any calendar year for which a filing is required.

    • A one-time extension will automatically be granted if the administrator of the MEWA or ECE requests an extension.

  • MEWAs providing health coverage must file Form M-1 electronically on EBSA's website. 

  • Single employer plans do not need to file an M-1.

  • Some states prohibit certain MEWAs so be sure to work with legal counsel before establishing a MEWA.

Additional Resources