It is the responsibility of each agency to maintain compliance with the Affordable Care Act.  If an agency fails to observe the guidelines of the ACA regulations, they may be subject to federal penalties.

Following is some information to help ensure your agency remains in compliance:

1. Certification of Insurance Offered – Agencies are required to certify all eligible employees have been offered health insurance.  The form, Certification of Insurance Offered Form must be completed, signed, and stored in the employee's personnel file each time they become eligible for insurance.

2. IPOPS – Agencies are required to complete the Employer Deductions form for ALL employees, regardless of benefit eligibility.  Agencies will indicate the tier level of insurance offered to eligible employees when they are hired or have a change in employment status.

3. Online Reporting

a. ACA Payroll Actions Report A-444991 – This report will be published each payroll in SYS ID AUIS44

b. A-449243 ACA Look-Back -  This report will be published in May each year in SYS ID AUIS44R

c. B-449243 ACA Look-Back – OGI Only -This report will be published in May each year in SYS ID AUIS44R

4. IBIS Data Elements – The following new data elements have been added to the employee query subject for ACA :  Offer of Coverage (available per month); Safe Harbor (available per month); and ACA Hours (available per month).  Agencies may use these data elements to create reports on whether an employee has been offered Tier 1 insurance.

ACA Tracking Report - IBIS Report

5. 1095-C Employer Provided Health Insurance Offer of Coverage -  At the end of each calendar year, all employees that have been identified as ACA full-time for at least one month of the year will be mailed Form 1095-C.  This form may be required when an employee files their individual income tax return. 

Note: Some employees will have Limited Non-Assessment Periods listed on their Form 1095-C. This represents certain periods of time that agencies will not be held liable for penalties under the Affordable Care Act for failing to offer affordable health insurance to a full-time employee.

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