Employers that will be considered large in 2015 for purposes of the ACA employer mandate need to be making decisions now about what look-back measurement period they intend to use, how theyre going to go about categorizing employees and how theyre going to track employee hours. Large employers with calendar year health plans should have already started tracking hours and those with non-calendar year plans will generally need to start within the next few months.
This timely and informative webinar will cover the following main topics:
- Who is the employer (after considering the related company rules)?
- Who are the employees that need to be tracked (after considering the common law employee status of workers paid as independent contractors or paid by a staffing firm)?
- How are hours of service determined?
- Who is a full-time employee?
- Who is a variable hour or seasonal employee?
- Who is a bona-fide volunteer?
- What is the effective date of the mandate if I have a non-calendar plan year
- What are the most appropriate measurement, administrative and stability periods for my plan?
- What are the special measurement period transition rules for 2014?
- How do I make the look-back calculations if I dont pay on the basis of the calendar month (I pay weekly or
- What special rules apply to educational organizations and staffing companies?
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