Post on 16-Jan-2016
Populating Form 1095-C for the Affordable Care Act
September, 2015Melissa Bilyeu
Senior Learning Consultant
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Goal
Understand how to store employee and dependent data in Ceridian’s ACA spreadsheets for populating Form1095-C.
Agenda
Documentation 2015 ACA Solutions
Spreadsheets Action Plan
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Handout – Links to More Information
www.ceridian.com/myceridian
• ACA Compliance page• Employer Shared Responsibility Under ACA WBT• IRS Reporting for the Affordable Care Act• Analyzing Your Workforce for the Shared Responsibility Provisions of the Affordable Care Act • Gathering Information for Forms 1094-C and 1095-C
2015 ACA Solutions
• Ceridian Payroll System to house ACA data and print Form 1095-C
• Electronic filing of IRS C-Series forms for Ceridian Tax Service customers
• Data file for non-CTS customers or those filing directly with the IRS
• Spreadsheets for storing required monthly data
• Standard import formats for importing spreadsheet data in a .csv file
• Direct data entry of required monthly data in HR/Payroll
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Populating Form 1095-C
Part I comes from EPayrollBase and CardFilePart II comes from Employee Information Spreadsheet (EPPACA table)
Part III comes from Covered Individuals Spreadsheet (CPPACA table)
Employee Information Spreadsheet
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Employee Information Spreadsheet – cont.
Scenario 1: Employee has qualified offer/enrolled all year
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Scenario 1: Employee has qualified offer/enrolled all year
Scenario 2: Part-time Employee Transitions to Full-time
Employee received a qualified offer effective February 1st and was enrolled in the plan the rest of the year
Try It!
Scenario 2: Part-time Employee Transitions to Full-time
Employee received a qualified offer effective February 1st and was enrolled in the plan the rest of the year
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Scenario 2: Part-time Employee Transitions to Full-time
Entering Information for Non-Employees
Examples Include- Employee who has two records for a consolidated Form W-2 (the 2nd record is the non-employee)- Individual was a Form 1099 employee for the entire year- COBRA recipient in a self-insured plan for the entire year- Retiree in a self-insured plan for the entire year
Enter non-employees directly into HR/Payroll instead of using the spreadsheet- Instructions included in the fall releases
Individuals no longer on the Payroll System may need to be rehired- KB Article “Rehiring Terminated Employees”
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Covered Individuals Spreadsheet
• Covered dependents must have records in HPx
• Dependents – name, SSN or DOB
• List everyone covered by the policy – employee, spouse, children, etc
Only required for self-insured employers
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Covered Individuals Spreadsheet
Columns A-I
1095-C
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Covered Individuals Spreadsheet – cont.
Columns J-Y
1095-C
Dependent FlxID SQL Statement
Scenario 1: Covered Employees
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Scenario 2: Covered Dependents
Action Plan
Populate appropriate spreadsheet(s)- Employee Information, Covered Individuals
Set up dependents if using self-insured plans- Enter or import into HR/Payroll
Import spreadsheets and enter additional data in GUI- Functionality available in Q4 releases
Audit your data- Now and later – additional reporting available Q4
Need Help?1st/2nd Level Support
Project Portal – Professional Services
Watch for further announcements
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