1. AFFORDABLE CARE ACT (ACA)

2. Affordable Care Act Requirements ACA requires large employers (50 or more full- time equivalent employees to offer affordable healthcare coverage to full-time employees. Coverage under ACA effective January 2015

3. Affordable Care Act What’s New ACA full-time definition Average of 30 hours per week or more per month Standard look-back/measurement period 12 months Administrative period Maximum 90 days Begins immediately following the end of the look- back/measurement period Ends immediately before the start of the stability period Stability Period - Must equal look-back period – 12 months Eligibility is locked

4. Affordable Care Act What’s New Med Only Benefits Codes (Non Zero) NBP (HBP) Temporary – Seasonal, rehired retiree 3 to 9 months – 30 hours ACA Healthcare, GDCP, Garnishments Only HNF (NOF) Perm Labor – Time limited More than 9 months – 30 hours ACA Healthcare, Leave, GDCP, Peach State Reserves 401(k)/457 Plans

5. Affordable Care Act Tools ACA Monitoring Report To assist with monitoring hours of contingent workforce Aligned with SOG look-back period – 10/16 – 10/15 Contains active non-zero records Confirms semi-monthly Available through document direct ACA Queries 0HR050_ACA_SUMMARY Summary of hours worked Estimated number of weeks Estimated threshold 0HR051_ACA_DETAIL Detail for specific employee ACA Reports Job Aid ACA Bulletin ACA Decision Tree Rehire Decision Tree ACA Med Only Job Aid

6. QUESTIONS????