0 Higher Education Payroll Processing & Reporting Jan 2016 Q & A SESSION - ACA SEPTEMBER 30, 2015

Session Overview  Affordable Care Act (ACA) Reporting for 2015  Overview of process  File layout for initial information from institutions  File layout for information back to institutions on multiple agency employees  File layout for information from institutions on reporting data for multiple agency employees  Printing of 1095-Cs  Creation of IRS file  Critical dates  Follow up to several questions/concerns  Section 218 agreement  Process flowchart  Child support  File layout feedback 1

Follow up Information  Section 218 agreement  Institutions of higher education will remain under the State’s 218 agreement  Process flowchart  Provided  Child support  Information to provide to Child Support Services 2

500 Misc File - Reminders  Date fields:  Do not include dashes or slashes  Detail Record, Field #11, Class ID:  Agency’s three digit agency number  Amount fields:  have an implied decimal; there should not be a decimal on the file  Example: $87.50;

ACA – Process Overview  File with intended 1095-C recipients from institutions  File back to institutions of multiple agency 1095-C recipients  File from institutions with data to report on multiple agency 1095-C recipients  Include all recipients if OMES to print all forms  1095-C forms will be printed & distributed in January with other year end forms  IRS filing requirements 4

ACA – Initial File from Institutions 5

ACA – Return File to Institutions  Hi Ed Multiple 1095C List Data Layout.xlsx 6

ACA – 1095C Print File From Institutions  There are only P2 and P3 records in this file.  P2 represents Part II of the 1095C  P3 represents Part III of the 1095C  Part I of the 1095C will be populated by data in the state HCM system or information we request from you  All employees in the file must have a P2 record, and only one P2 record.  The P2 record for an employee must be listed in the file with the corresponding P3 records listed immediately after the P2 record, as applicable  Only include a P3 record if the employee is enrolled in a self- insured medical plan  If an employee is enrolled in a self-insured medical plan, the field value for self-insured must be Y and you must include at least one P3 record  Each covered individual included in Part III of the 1095C must have a separate P3 record, including the employee 7

ACA – 1095C Print File From Institutions  Hi Ed 1095C Data Layout.xlsx 8

ACA – 1095C Print File From Institutions 9

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ACA – 1095C Print File From Institutions  Act/Affordable-Care-Act-Tax-Provisions 11

ACA – 1095C Form Printing  OMES to print:  Multiple agency/institution employees  Other reportable employees as provided 12

ACA – IRS Files  OMES to create 1095-C file:  With multiple agency/institution employees  With reportable employees we printed  Institutions to create file:  For employees printed in-house (1095-C)  Send file to OMES for submission to IRS  For non-employees under a self-insured plan (1095- C or1095-B)  If on 1095-C, send in file with employees to OMES for submission to IRS  If on 1095-B, plan to submit file to IRS 13

ACA – IRS Files  Authoritative 1094-C  Submitted only by OMES  Need from each institution to complete:  Full-time Employee Count by month  Total Employee Count by month  Institutions will have 1094-C information on IRS files created for forms printed in- house without authoritative transmittal information 14

ACA – Critical Dates  December 1, 2015  Due date for test files for testing formats  December 7, 2015  File with employees requiring a 1095-C is due from institutions  Notification to go out mid-November  December 11, 2015  File with multiple agency/institution employees due to institutions  December 18, 2015  File due from institutions on multiple agency/institution employees that OMES will print combined 1095-C form  File due from institutions on other employees if institution wants OMES to print 1095-C forms (same file) 15

ACA – Critical Dates  January 11 – 18, 2016  OMES to print 1095-C forms for state agencies, multiple agency/institution employees, and other institution employees as requested  February 19, 2016  IRS file for 1095-C reporting due from institutions  Employee counts for authoritative 1094-C due from institutions  March 31, 2016  IRS deadline for submitting 1094/5-C files 16

ACA – Questions? 17

18 ACA – Survey  Will your institution be printing the employee 1095-C forms in-house or using a third party to print the forms?  Will your institution be creating the 1094-C/1095-C file in-house or using a third party to create the file?  Is your institution self-insured? If so, as of what date?

Important Project Dates  October 26  Higher Ed FEINs  November 16  ACES and Participant Maintenance OST security forms  November 30  301JE security forms  301 security forms(to be published soon)  19

Project Files  Deletion of old files: /OSFSSH/HiEd/Axxx/pyrl/w/  Jane Swart, (405)  Carlos Hopkins, (405)  Submission of 500 Misc and PFT files:  TEST Directory Path: sftp:// /OSFSSH/Coretest/HiEd/ALL/  FileNames: Axxx00.HIED.PFT.E T.RECD Axxx00.HIED.500.E T.RECD  *use your agency number and sequential E Number + T to designate this is a test file  PROD Directory Path: sftp:// /OSFSSH/HiEd/Axxx/pyrl/w  FileNames: Axxx00.HIED.PFT.E RECD Axxx00.HIED.500.E RECD  *use your agency number and sequential E Number 20

Project Files  Submission of ACA files:  TEST Directory Path: sftp:// /OSFSSH/Coretest/HiEd/ALL/  FileNames: Axxx00.HIED.ACALIST.E T.RECD Axxx00.HIED.ACAMULT.E T.RECD  *use your agency number and sequential E Number + T to designate this is a test file  PROD Directory Path : sftp:// /OSFSSH/HiEd/Axxx/pyrl/w  FileNames: Axxx00.HIED.ACALIST.E RECD Axxx00.HIED.ACAMULT.E RECD  *use your agency number and sequential E Number 21

22 Next Session  October 14, :00 – 4:00 pm  Project Update  Security  Terminations  Role Changes  ???