Dan Doolin presented details of the Affordable Care Act and what it means to large and small businesses like yours.

1. Payroll User Group
June 2015 Meeting
with Dan Doolin and Ernie Redfern
7/9/2015

2. Agenda
• Welcome and introduction
• Quick Product Announcement
• “Trick and Treat:” ACA 101 Round 2
• Common ACA Misconceptions
• Q&A: Open questions
• Wrap up: What’s next?
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3. Did you know?
Working with Microsoft Dynamics® GP since 1996
Provide add-on solutions including software, development and consulting
services to GP customers since 2000
Original authors of Microsoft Dynamics GP Payroll and HR Extended Pack –
so if you have questions, feel free to ask!
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4. Payroll User Group goals
• Share payroll related information
• Share questions and answers
• Supplement GPUG and HRP Special Interest Group
• Quickly stay informed
• Make payroll friends
• Discover best practices
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5. Product Announcement
http://www.integrity-data.com/blog/
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6. Affordable Care Act 101
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7. ACA employer mandate:
changes facts of business life
Are you ACA payroll-literate?
Standard measurement period
Initial measurement period
Administrative periods
Stability periods
Safe harbor
Rule of parity
Shared responsibility payment
Minimum essential coverage
Minimum value
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• Adds to – with intricate calculations – the vocabulary of payroll and HR departments in every company
• Redefines a ‘full-time’ employee and a ‘large’ employer
• Severely limits the ability of employers to split a company into separate entities in order to avoid
offering health care coverage
• Requires that employers with 50 or more full-time or full-time equivalent employees choose to ‘play’
or ‘pay’
Play: Work within new federal guidelines for offering coverage
Pay: Not offer coverage and instead contribute to a fund that helps workers find coverage elsewhere
• Sets ‘affordability’ standard for employee contribution to his or her coverage
• Brings a monthly lens to payroll reporting – traditional quarterly and yearly breakdowns don’t make
the cut for ACA reporting compliance
• Creates the need for all employers – regardless of their play-or-pay decision – to enhance their payroll
systems for new coding and tracking of employee data

8. Which employers are at risk
of IRS penalties?
Hourly paid workforce
Lower-wage workers
Part-time workers with
varying schedules
Seasonal hires
Frequent turnovers
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ACA-vulnerable industries
Hospitality
Restaurants
Hotels
Motels
Casinos
Resorts
Employment agencies
Staffing companies
Temp-help services
Nursing care
Rehabilitation facilities
Senior living centers
Retail
Colleges, universities,
schools
Religious organizations
Municipalities
Security services
Food processing
Trucking
Construction
Agribusiness
Not for profits
This is really about part-time
workers and the lowest-wage
full-time workers.”
Larry Levitt | Kaiser Family Foundation,
a nonpartisan research group that
analyzes major health care issues
“

9. Elements of ACA enforcement
Through its AIR system = Affordable Care Act Information Returns
The IRS will know for every employee:
• Whether he or she has health insurance
and if it was subsidized [return from Applicant]
• What coverage the employee has
[return from Insurance Provider]
• If the employee’s coverage came from an exchange,
and when [return from Exchange]
• In what month the employee was eligible for coverage
at work and if – at that time – he or she was offered by
his or her employer an ACA-compliant plan
[return from Employer]
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10. ACA returns that the IRS
will be crunching
… and its ACA siblings:
Form 1040
Individual’s tax return, Line 61 of which states whether
coverage was acquired
Form 1095-B
Insurance provider’s statement of an individual’s coverage
Form 1095-A
Health Insurance Marketplace statement that an individual
received coverage through a federal- or state-run exchange
Form 8962
Statement of Premium Tax Credit from an individual who
received subsidized coverage on an exchange
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Form 1095-C
Employers’ statement of availability of employer-sponsored coverage

11. Why spot-on ACA reporting
will be important
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$791.9 million
IRS investment in ACA Data interchange

12. Who should produce IRS Form 1095-C?
• For 2015, every employer with 100 or more
full-time or full-time equivalent employees
• Starting in 2016, every employer with 50 or more
full-time employees or full-time equivalent employees
• For 2015, every employer with 50 to 99
full-time or full-time equivalent employees whose
organization did not meet the criteria for transition relief
• Every employer who is self-insured, regardless of the
number of employees
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Filing deadlines for ACA employer forms
February 1, 2016
Form 1095-C to employees
February 29, 2016
Its transmittal, Form 1094-C, to the IRS
March 31, 2016
E-filing of Form 1094-C

13. Who should get IRS Form 1095-C?
• Every employee whose hours of service (not hours
of work) total 130 in any one month of a calendar
year *
• Employees in a stability period (those who, during
a look-back period, were found to be full-time) **
• Any employee who is on an employer-provided
health insurance plan – even if that employee was
not full-time in any month of the calendar year
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Hours of service – the ACA standard
for calculating full-time status
Time to include:
Vacation
Holiday
Illness
Incapacity
Layoff
Jury duty
Military duty
Leave of absence
FMLA
* If using the monthly measurement method
** If using the look-back measurement method

14. Common Misconceptions
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15. Quick mentions
• GPUG HRP Special Interest Group (SIG) webinar
Using Position Control in HR to Manage Payroll Expenses
Wednesday, August 19, 2015 (2:00 PM) to Wednesday, August 19, 2015 (3:00 PM) (Eastern Time)
• GP 2015 R2 Release – Released
Time management app
Hide/show SSN on Payroll & HR reports
View W-2 in Self Service
Benefit Self Service – updates new ACA fields
• Integrity Data GP 2015 R2 Product Release – scheduled release July 1
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16. Q&A open forum
What’s on your mind?
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17. Wrap-up: What’s next?
• Ideas for next session?
• Meet on July 21st?
• More Affordable Care Act?
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18. Visit integrity-data.com
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Read our blog Watch videos Customer stories Check the ROI
for YOU
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software
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19. We’re here to help you
22
“Integrity Data’s Support is professional, friendly, knowledgeable, and
consistent – they work above and beyond! We appreciate their hard work
and backup when implementing Microsoft Dynamics GP and Integrity Data
products.”
Integrity Data Partner
Sales Account Executive
Dan Doolin
dwdoolin@integrity-data.com
888.786.6262 x0203
Sales Account Executive
Keith Schmidt
kschmidt@integrity-data.com
888.786.6262 x0211

20. Thank You!
ddoolin@integrity-data.com
(888) 786-6162 ext. 0203
@DanDoolin
Dan Doolin
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ernier@integrity-data.com
(888) 786-6162
Ernie Redfern