Sneak Peak: Affordable Care Act Webinar: Achieving Compliance, Containing Costs & What You Should Be Doing Right Now Register Now http://bit.ly/1mFzB8A

1. EPAYsystems.com
Tuesday, April 8th 12 p.m. CDT
Register Here
Affordable Care Act Webinar:
Achieving Compliance, Containing Costs &
What You Should Be Doing Right Now

2. EPAYsystems.com 2 |
Employer Mandate – Large Employers Only
o Threshold for “Large Employer” = 50 Full-time Equivalent
Employees in prior year
o Full-time employees = 30 hours per week, on average
#FULL-TIME
EMPLOYEES
Aggregate #
hours worked/
month by part-
time employees
up to 120
________
Divided by 120
#Full-time
equivalent
employees
You must count all employees working for any company within
the corporate family (as determined by IRS rules)

3. EPAYsystems.com
PENALTY
THE LESSER OF:
$2,000 x (Total No. of Full-Time
Employees – 30)
$3,000 x No. of Full-Time Employees
who receive a tax credit or subsidy
and purchase coverage through an
Exchange
3 |
Inadequate Coverage Penalty

4. EPAYsystems.com 4 |
• Examples*
► Part-time employees
► Hourly employees with fluctuating schedules
► Seasonal employees
*These are merely examples of individuals that might be
considered variable hour new hires. Facts and circumstances
may limit an employer’s ability to treat these employees as
variable hour new hires.
• NOTE: Expected (short) length of employment can be taken
into consideration, but only for 2014
What is a “Variable Hour” Employee?

5. EPAYsystems.com 5 |
Special Rule: Breaks in Service
Length of
Break
Length of
Employment
Result Upon Rehire
More than 26
weeks
N/A Treat employee as new hire (i.e.,
start new measurement period and
disregard prior service)
Less than 26
weeks but more
than 4 weeks
Shorter than
break
Treat employee as new hire (i.e.,
start new measurement period and
disregard prior service)
Less than 26
weeks but more
than 4 weeks
Longer than
break
Continue existing measurement
period (0 hours counted during
break*)
OR
Continue coverage for remainder of
stability period
Less than 4
weeks
N/A Same as above

6. EPAYsystems.com
• Compare all employees average hours to ACA guidelines
to determine total FTE’s
• Will give total Full Time Employees (> 30 hours)
• Will give total Part Time Employees (< 30 hours)
• Total the two to determine total FTE’s
• Could also use alerting to ensure employees not going
over 30 hours per week
ACA Dashboard

7. EPAYsystems.com
Affordable Care Act Webinar:
Achieving Compliance, Containing Costs &
What You Should Be Doing Right Now
Tuesday, April 8th
12 p.m. CDT
Featuring Attorney
Jennifer Kraft, Seyfarth
Shaw LLP
Register Now