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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