Company LOGO Click to add subtitle Thank You For Joining Telepayroll’s ACA Webinar – We Will Begin At 10:00 AM

Carri Lemmon Quality Assurance Manager Telepayroll, Inc. (800) ext. 122 Telepayroll.com

The Patient Protection and Affordable Care Act, or, the PPACA, was signed into law on March 23 rd, Primarily referred to today as the ACA, the Affordable Care Act is the federal legislation that includes the Employer Shared Responsibility provisions. The phrase “Pay or Play”, represents these provisions. History And Terminology

Agenda 2.Small or Large; FTE Employee Calculation – 2014 Overview 3.Small Employer Compliance 4.Penalties and Compliance; Pay or Play 5.What Large Employers Should be Doing Now 6.Telepayroll Reports and ACA Services

2012 – 2014 Overview Employee Notice Employee Notice Medical Loss Ratio (MLR) Rebate Medical Loss Ratio (MLR) Rebate Individual Mandate Individual Mandate All employees must receive a Notice of Employee Coverage Options within 14 days of being hired All employees must receive a Notice of Employee Coverage Options within 14 days of being hired Insurers are required to provide applicable rebates for coverage to employers, who can use the rebate to reimburse employees, reduce future premiums, or improve plan benefits. Insurers are required to provide applicable rebates for coverage to employers, who can use the rebate to reimburse employees, reduce future premiums, or improve plan benefits. U.S. citizens and legal residents are required to have and maintain health insurance, or pay a fine starting at $95/person or 1% of income. The penalty increases every year, increasing to $695 in U.S. citizens and legal residents are required to have and maintain health insurance, or pay a fine starting at $95/person or 1% of income. The penalty increases every year, increasing to $695 in W2 Reporting Requires employers issuing 250 or more Forms W-2 in the preceding calendar year to report the cost of coverage under an employer- sponsored group health plan. Requires employers issuing 250 or more Forms W-2 in the preceding calendar year to report the cost of coverage under an employer- sponsored group health plan. What about the Penalties – How do we comply

Small Or Large Employer; Full-Time Equivilent (FTE) Employees An employer with 50 or more FTE employee is a Large Employer for ACA purposes An employer with 50 or more FTE employee is a Large Employer for ACA purposes 1.Calculate the number of FTE employees for each calendar month; 1)Number of full-time employees (employees working 30 or more hours per week) plus 2)Total number of hours worked by all non full-time employees (working less than 30 hours per week) divided by 120  This is the total FTE employees for the single month 2.Add up all 12 months and divide by 12  This is the total FTE count used to determine if you are a small or large employer for ACA purposes 1.Calculate the number of FTE employees for each calendar month; 1)Number of full-time employees (employees working 30 or more hours per week) plus 2)Total number of hours worked by all non full-time employees (working less than 30 hours per week) divided by 120  This is the total FTE employees for the single month 2.Add up all 12 months and divide by 12  This is the total FTE count used to determine if you are a small or large employer for ACA purposes

ACA FTE Report

Small Employer Gain Under ACA Provisions – Possible Tax Credits For Employers With Less Than 25 Employees Gain Under ACA Provisions – Possible Tax Credits For Employers With Less Than 25 Employees No “Play Or Pay” - Not Subject to Employer Shared Responsibility Less Than 50 Full-Time Equivalent (FTE) Employees No Requirement To Provide An Employer Sponsored Health Insurance Plan No Requirement To Provide An Employer Sponsored Health Insurance Plan

Large Employer Offer Coverage to Full-time employees and their dependents Coverage must be “affordable” and offer Minimal Value (MV) Minimal Esssential coverage (MEC) requirement 100+ FTE - Subject to Employer Shared Responsibility - 1/1/ FTE - Subject to Employer Shared Responsibility – 1/1/ FTE - Subject to Employer Shared Responsibility - 1/1/ FTE - Subject to Employer Shared Responsibility – 1/1/16

Large Employer Penalty if you offer no coverage $2000 per FTE if even one employee receives a premium subsidy First 80 employees excluded from calculation Penalty if coverage is unaffordable LESSER of $3,000 x the number of FTE’s receiving premium assistance tax credit or $2,000 x the total number of FTE’s.

Determining Who Must Be Covered Measurement Period: 3 – 12 month “look back” period chosen by employer Stability Period: Must be the longer of 6 months or the length of the measurement period If employee worked average 30 hours per week/130 hours per month during measurement period, eligible for coverage during stability period Measurement and Stability Period Calculating Employees Hours

Helping Our Clients Comply 1.ACA FTE Employee Report Large or Small? Get Your FTE Count 2.ACA Eligibility Analysis Report Get Your Average Hours by Employee Get Your Employee’s Eligibility Status 3.ACA Rule of Parity Report Rehired Employee Determination for Reinstatement 4.ACA Inactive Employee Report Track Employees Inactive During The Measurement Period

ACA Eligibility Analysis Report

Helping Our Clients Comply 1.ACA FTE Employee Report Large or Small? Get Your FTE Count 2.ACA Eligibility Analysis Report Get Your Average Hours by Employee Get Your Employee’s Eligibility Status 3.ACA Rule of Parity Report Rehired Employee Determination for Reinstatement 4.ACA Inactive Employee Report Track Employees Inactive During The Measurement Period

What’s Next Thank you for attending this presentation! All participants will receive a follow up with the following; 1.Sample ACA reports from Telepayroll 2.Information about Telepayroll ACA Monitoring Services 3.Information from Telepay Insurance ACA Monitoring Service Dorri Komarek (800) ext. 127 Telepay Insurance Michael Gilberstadt (800) ext. 101 General Compliance Carri Lemmon (800) ext. 122