Form 1095-C is filed and furnished to any employee of an Applicable Large Employers (ALE) member who is a full-time employee for one or more months of the calendar. ALE members must report that information for all twelve months of the calendar year for each employee.
IRS Instructions for Forms 1094-C and 1095-C
https://www.irs.gov/pub/irs-pdf/i109495c.pdf