All employers who sponsor medical benefit plans for their employees must comply with HIPAA. This includes group medical benefits plans, long term care, dental plans, vision plans, personal health accounts, employer on-site clinics, employee assistance programs, section 125 (flexible spending accounts), cafeteria plans, executive physical programs, prescription drug plans, etc. The degree to which you must comply is dependent on whether you are fully insured or self-insured and the level of access to protected health information that your employees have access to. The largest obligations fall on self-insured plans and also on fully insured plans that opt to have access to detailed protected health information. Fully insured plans that receive only summary health information have the least obligations.