Affordable Care Act Update Office of Human Resources Agenda • Employee definitions • New employees • Part-time employees • Temp agencies • ACA reports • Post look-back procedures • Year end forms • Questions Employee Definitions a) Full-Time Faculty b) Full-Time Staff c) Defined-Term Full-Time Staff d) Temporary Full-Time Staff e) Variable-Time Staff f) Adjunct Faculty g) Student Employees http://www.udel.edu/Benefits/definitions.html Benefits Eligibility a) b) c) d) Full-Time Faculty Full-Time Staff Defined-Term Full-Time Staff Temporary Full-Time Staff Only employees in categories a-d will receive benefits. Part-time Employees • Searches commencing June 1, 2015, only positions defined as full-time will be benefits eligible. • Individuals currently in part-time benefitted positions will be grandfathered until such time that the job is vacated by the incumbent or the position FTE is increased to full-time. • FTE for benefitted positions will not be permanently decreased. • A formal process with approval through the CHRO was implemented for temporary (one-year or less) FTE reduction requested by units with a clear business need. New Employees Reminder to give ACA Letters to new employees The ACA notice for non-benefitted employees is located at: http://www.udel.edu/onboarding/forms/aca-nonben.pdf Part-time Employees • Spreadsheets sent out to gather information. • Convert 9-12 month 37.5-40 hrs/week employees to full-time. • Position works 09-01-5/31 37.5 hrs/week – FTE = 1 – Contract period = 9 – Standard hours 37.5 • Leave accrual will be full month form months they work and none for months they don’t work. • Leave requests will be for 7.5 hours per day for a full day of leave. Temp Agencies We have two contracted vendors at this time, CareersUSA and J&J Staffing. If you have specific needs or questions, please contact Jared Aupperle – jaup@udel.edu. CareersUSA Christina Taylor 302-737-3600 ctaylor@CareersUSA.com J&J Staffing Macy Pederson 302-738-7800 Macy.Pedersen@jjstaff.com Reports • Employee View • Department View • Quarterly Reports • Other Post Look-Back Procedures Employee worked on average 30hrs/week or more during the measurement period No Employee start the next measurement period Department: Notify employee Yes Class & Comp: Classify position Payroll Notifies: Records Management: Create position Department: Process JED Benefits: Set up and notify employee Post Look-Back Procedures Note: • For Employees in Initial Look-back period, the administrative period is only up to 30 days following the end of the measurement period (depend on ACA hire date). => Procedure will start early • For Employees in Standard Look-back period, the administrative period is only up to 90 days following the end of the measurement period. Year-End Forms • W-2 • New ACA Form: 1095-C Employer-Provided Health Insurance Offer and Coverage Insurance. • Used to report the information required under sections 6055 and 6056 about offers of health coverage and enrollment in health coverage for our employees. • UD as ALE sponsoring self-insured group health plans will report information about the coverage in Part III of Form 1095-C, instead of on Form 1095-B. • Forms will be mailed to each full-time employee by January 31. For CY15, forms are due to individuals by February 1, 2016. Year-End Forms AFFORDABLE CARE ACT Questions? aca-help@udel.edu AFFORDABLE CARE ACT Additional Slides AFFORDABLE CARE ACT Look Back Period Administrative Period Stability Period Look Back Period Initial look back: Look back period: 12 months Measurement period to determine if employee is 30 or more hours/week on average For new employees/rehire. Begins on the date of hire.* Standard look back: For continuing employees. April 1st – March 31st each year * The following April 1st, the new employee will be included in the Standard Look back period Period. The first look back period began on July 1st, 2014 and ended March 31st 2015. Administrative Period Initial Admin. Period: Administrative Period: Period to allow HR/Department to enroll eligible employees for benefits. up to 1 month – following the Initial look back period Standard Admin. Period: 3 months – April 1st to June 30th Stability Period Stability Period: 12 months period where employees who worked an average of 30 hours or more during the measurement period must have benefits. Initial Stability Period: Begins immediately after the Initial Administrative Period end date Standard Stability Period: July 1st - June 30th each year Break in Service Zero hours of service for at least four consecutive weeks and less than 26 weeks? Yes Previous measurement and stability period apply; Initial measurement period still applies for a new hire and hours averaged before/after the break. Average weekly hours (prior to the break in employment) as their total imputed weekly hours (up to 501 hours) for each week during that period. No Zero hours of service for 26 weeks or more? Yes Employee is considered ACA termed a new initial measurement period applies if rehired. Employee View Employee View Employee View Employee View Employee View Employee View Department View Department View