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ACA “Large” Employer Look-back Measurement Periods: It’s time to Start Counting Hours

May 15, 2015

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 they’re going to go about categorizing employees and how they’re 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:

  1. Who is the “employer” (after considering the related company rules)?
  2. 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)?
  3. How are “hours of service” determined?
  4. Who is a “full-time employee?”
  5. Who is a “variable hour” or “seasonal” employee?
  6. Who is a bonafide volunteer?
  7. What is the effective date of the mandate if I have a non-calendar plan year
  8. What are the most appropriate “measurement,” “administrative” and “stability” periods for my plan?
  9. What are the special measurement period transition rules for 2014?
  10. How do I make the look-back calculations if I don’t pay on the basis of the calendar month (I pay weekly or bi-weekly)?
  11. What special rules apply to educational organizations and staffing companies?