1. AFFORDABLE CARE ACT (ACA)

2. What is The Affordable Care Act?  In March 2010, Congress passed two pieces of legislation that were later signed into law: the Health Care and Education Reconciliation Act (HCERA) of 2010 and the Patient Protection and Affordable Care Act (PPACA). The HCERA and the PPACA are collectively referred to as the Affordable Care Act (ACA).

3. What is The Affordable Care Act?  Went into effect on January 1 st, 2015.  Information received by the IRS will include:  Individual Health Insurance Coverage  Dependents covered under insurance  Self-Insured Companies  Large Businesses and Businesses that provide insurance to their employees and/or retirees

4. What is The Affordable Care Act?  Additional information on ACA can be found at the websites below:  http://www.hhs.gov/healthcare/  http://www.hhs.gov/healthcare/rights/index.html  http://www.irs.gov/Affordable-Care- Act/Individuals-and-Families

5. 1095-C Form

6. Who Will Receive the 1095-C?  All full-time state employees  Part-time state employees that are enrolled in health benefits  Part-time state employees that worked 130 hours or more in an individual month in 2015

7. Tracking Hours for 1095-C  Hire hourly employees at the lowest rate  Submit yellow sheets to change current employees to lowest rate  Pay all hours worked in a pay period on the regular pay period at the lowest rate  Pay the difference in rate from those hours as a retroactive Type 7 payment

8. Tracking Hours for 1095-C  Example: Joe Smith earns two different rates - $35.00/hr and $45.00/hr  Joe Smith should be hired at the lower rate of $35.00/hr  On pay period 21 he works 20.0 hours at $35 rate and 35.0 hours at $45 rate  Regular pay period – Pay 55.0 hours at the $35 rate  Next supplemental pay period – Pay a retroactive payment for 35.0 hours at $10.00 per hour

9. 1095-C Distribution  The 1095-C is required to be distributed to employees by January 31, 2016  1095-C will be distributed in the same manner as the W-2 forms  Employees may receive the 1095-C and W- 2 on different dates due to printing timeframes

10. 1095-C Distribution  1095-C will be posted on Employee Self Service  Payroll representatives will be able to print duplicate copies of the 1095-C through the Centralized Payroll WEB for Agency Reps application on the myNewJersey web portal  A No-Print option will not be available for the current year, but is being developed for next year

11. QUESTIONS???

12. PRAM

13.  Payroll Restructuring And Modernization (PRAM)  There will be a group of approximately 50 enhancements for the payroll and regulatory process.  Ongoing process of continually looking for opportunities for improvement

14. PRAM  Completed  Advice of Charge on the Web  Replaced paper reports with on-line version  In Progress  “ACA” is a part of PRAM and is currently the singular focus of the Team  Examples of upcoming efforts  Online Direct Deposit enrollment & Elimination of Pre- Note Process  Direct Deposit into Multiple Bank Accounts  Direct Deposit of Supplemental Pay  Enhance ESS functionality – Employee address changes etc.  Behind the scenes processing enhancements

15. PRAM  The Approach  Prioritize all PRAM initiatives  Group similar initiatives for efficiency  Project teams will be dynamic and change based on the initiative  Projects will be tracked individually

16. PRAM  Timeline  ACA is the Priority  Once ACA has been completed, January 2016 PRAM initiatives will begin in earnest