For the Employee
As part of the ACA legislation, the University is required to provide full-time employees with a 1095-C tax form on or before January 31st for the previous calendar year as proof of the health coverage offered to the employee and their family (if applicable) during that year. This deadline has been extended to March 31st by the IRS in 2016 for the 2015 tax year. The 1095C forms will be mailed to home addresses the first week in February. These forms are now available on Employee Self Service under the Payroll Section under View Year-End Tax Information.
Tax form 1095-C contains information about health coverage offered to the employee. One form is provided for all individuals covered by the employees plan, so the employee may need to provide copies to dependents. Do not discard the 1095-C form, but retain this for your tax records. Individuals do not need to wait to file their taxes until they receive the form from us.
For the Non-Employee (Retirees and Students)
The University also providers health coverage to non-employees such as students and retirees.
As part of the ACA legislation, the University is required to provide non-employees with a 1095-B tax form on or before January 31st for the previous calendar year as proof of their health coverage provided during that year. This deadline has been extended by the IRS to March 31st in 2016 for the 2015 tax year. The 1095-B forms will be mailed the first week in February.
Tax form 1095-B contains information about health insurance. One form is provided for all individuals covered by their plan, so the individual may need to provide copies to dependents. Do not discard the 1095-B form, but retain this for your tax records. Individuals do not need to wait to file their taxes until they receive the form from us.
For the University
As the employer, the University is required to file all issued 1095-C and 1095-B forms with the IRS by March 31st for the previous calendar year. The IRS has extended this deadline for 2015 reporting to June 30, 2016.
Enrollment Changes for 2016
Active faculty and staff, including students, temporaries, and part-time, who are not currently benefit eligible, but who work an average of 30 hours or more per week during the measurement period, are eligible for a health insurance plan including coverage for dependents if needed - paid either in full or partially by the employing department, based on their employment status if coverage is elected (ACA coverage does not include dental insurance). The University's contribution to this cost will be charged to the employing department, and will not be covered by the Fringe Benefit Pool System. The employee will be billed on a monthly basis for their share, if any, of the premium.
The 30 working hours will be determined by the using a standard measurable period of October 1 through September 30 of each year. See chart below for 2015-2017 examples.
Standard Measurement Period and Stability Period for Eligibility for Health Insurance Coverage
|Year||Standard Measurement Period for Eligibility||Standard Stability Period|
|2015||October 1, 2013-September 30, 2014||January 1, 2015-December 31, 2015|
|2016||October 1, 2014-September 30, 2015||January 1, 2016-December 31, 2016|
|2017||October 1, 2015-September 30, 2016||January 1, 2017-December 31, 20|
New temporary and part-time hires will have an initial measurement period of 11 months beginning the first of the month following the date of hire.
Each week (and only the weeks) in which the individual worked will be included in the average calculation. E.g. - If a person only works 10 weeks out of the entire measurement period, the average hours worked during those 10 weeks would be what was used to determine eligibility.
Average hours worked per week for faculty who are not classified as Clinical or Research faculty include 1 hour of prep time for each credit hour that is taught plus 2.0 hours of office time for a total of 4 hours (calculated up to a maximum of 40 hours per week). A faculty member teaching 10 credit hours in an applicable semester would have a 40 hour average for the weeks of the semester.
If an employee is terminated during the measurable year and is rehired during the 26 weeks following the termination, then the prior employment time will be included for counting purposes or for eligibility for insurance coverage. Breaks longer than 26 weeks will result in the person being treated as a new hire.
Each year stands alone. An employee could qualify one year and not the next year based upon the average of the hours worked. If an employee that had coverage did not qualify in a measurement period, their eligibility for coverage would end the following January 1st.
If an employee becomes eligible for insurance due to the standard measurement period and elects coverage, the insurance will commence the 1st of January following the measurable period.
If a newly hired temporary employee becomes eligible for insurance due to their initial measurement period, coverage will be offered and if elected, coverage will begin on their 13th month of employment.