Affordable Care Act Updates

Reporting Requirements

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. 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.

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.

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.

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.

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, will receive an offer 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 for ongoing employee.  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, 2017

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.

Benefits Office

Campus address
120 USB
U.S. mailing address
The University of Iowa
University Benefits Office
120 University Services Bldg.
Iowa City, IA 52242-1911
Phone
319-335-2676
877-830-4001
FAX
319-335-2776
Hours
Monday-Friday 8am-5pm

Frequently Asked Questions

October 1 to September 30 of each year for ongoing hired temporary or part-time employees.

11 months beginning the first of the month following the date of hire.

The calendar year following the standard measurement period.

You will be sent a letter and enrollment form mailed to your residing home address.

You were eligible for health insurance coverage and are receiving this form even if you did not enroll in coverage.

You will not receive a form if you did not enroll in coverage or were not eligible for coverage.  You will not receive a form if you were not the primary insured contract holder.  If you had coverage as a dependent or spouse, you will need to contact the contract holder for a copy of their form. If your home address was not current, the form will be returned to us as undeliverable.  If none of these apply to you, and you think you should have received a form, please contact the University Benefits Office at benefits@uiowa.edu or 319-335-2676.

Similar to a W-2 form which provides information about your taxable earnings, The Affordable Care Act requires that this form be provided to you to provide information about your health coverage in 2015.You do not need to file this form with the IRS when you prepare your taxes, but will want to keep it for your tax records.

Medicare will be sending you a 1095 form.  If you also have the University’s retiree plan as a supplemental plan, you will receive a second 1095 form.

Contact the University Benefits Office at benefits@uiowa.edu or 319-335-2676 to make certain the new dependent has been added to your coverage and to request a corrected 1095 form.