On January 1, 2015 the Affordable Health Care Act's (ACA) "employer shared responsibility" requirement went into effect. This mandate requires large employers with 50 or more full time employees to offer affordable insurance to their "full-time" employees. Under this mandate the State of Idaho is required to certify annually that affordable insurance was offered to their “full time“ employees.
What is the Affordable Care Act and what does "affordable" mean?
Defining a Full-Time Employee
New Employees vs. Ongoing EmployeesChange in Employment Status
New Employees vs. Ongoing Employees
Change in Employment Status
Hours of Service
Breaks in Service
How does the State determine eligibility - Look-back Method
Initial Period - for New EmployeesInitial Look-back Period DatesStandard Periods - for Ongoing Current Employees Standard Look-back Period Dates
Initial Period - for New Employees
Initial Look-back Period Dates
Standard Periods - for Ongoing Current Employees
Standard Look-back Period Dates
Eligibility Examples
Agency Processing Information
ACA Payroll Actions Report A-444991A-449243 ACA Look-BackACA Look-Back – OGI Only B-449243ACA Tracking Report - IBIS Report1095-C Employer Provided Health Insurance Offer of Coverage
ACA Payroll Actions Report A-444991
A-449243 ACA Look-Back
ACA Look-Back – OGI Only B-449243
ACA Tracking Report - IBIS Report
1095-C Employer Provided Health Insurance Offer of Coverage
Agency Penalties for non-compliance
Definitions for Affordable Care Act
Affordable Care Act Training Presentation
The Payroll and Personnel Guide will be updated as more information regarding ACA becomes available.