The State of Idaho is using the "Look-back Method" to determine eligibility for full-time employees for the Affordable Care Act. The "look-back" method is comprised of 3 parts:
1. Standard Measurement period
2. Standard Administrative period
3. Standard Stability period.
The "Standard" periods are only used for current ongoing employees. The goal of using this method is to make sure that all ACA full-time employees are offered Tier 1 insurance. Other eligibility information can be found in New Employees or Eligibilty Examples.
1. Standard Measurement Period
The process of identifying ACA full-time employees begins with the Standard Measurement Period. During this 12 month period, Hours of Service are recorded for each employee and are used to determine ACA full time status.
Employees reporting an average of 130 Hours of Service per month during the Standard Measurement Period will be considered ACA full time employees. The employer is required to offer Tier 1 insurance for the duration of the Standard Stability Period.
The first Standard Measurement Period was May, 2014 through April, 2015.
Additional information: Refer to breaks in service and eligibility examples for more information on the effects of non-paid leave of absence.
2. Standard Administrative Period
The Standard Administrative Period allows time to update the Employer Deductions form for any employees determined to be ACA full-time and are not already eligible for Tier 1 insurance.
The length of the Standard Administrative Period varies and will occur for approximately two months after the Standard Measurement Period, which will usually be May and June.
Additional Information: Refer to agency processing information for more information on agency requirements and responsibilities.
3. Standard Stability Period
Employees identified as ACA full-time during the preceding Standard Measurement Period are required to be eligible for Tier 1 insurance for the duration of the Standard Stability Period. The insurance tier for these employees can not be changed during this period.
The length of the Standard Stability Period is July 1st through June 30th, which coincides with the insurance plan year.
Look-back Period Dates
The different look-back periods will run congruently. For more information on specific dates please see Look-back Period Dates.
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