Auto-population and Form 1095-C

Auto-population and Form 1095-C Employer-Provided Health Insurance Offer and Coverage Data

The auto-population method uses data that you maintain in the UKG Pro solution and built-in logic to determine codes and amounts to generate Form 1095-C data for reporting.

To auto-populate Form 1095-C, Parts I-II-III, system administrators must enable system settings, configure business rules, and business processes. You must maintain and store Human Resources, Benefits, and Payroll information in the solution.

Note

Refer to the ACA Process and Tasks Guide for step-by-step instructions to complete the Initial Setup Phase tasks for auto-population in the UKG Pro solution.

Auto-population of Form 1095-C, Part I, the ALE member reports the employee’s name, address, and Social Security Number (SSN) along with the ALE member’s name, address, phone number and EIN.

Part I Auto-populate Lines 1-13
Part I - Employee

(Lines 1 - 6)

Based on information in the employee record (Myself > Personal > Employee Summary)

Note: If employee information is managed outside of the UKG Pro solution, use the Non-Employee report template to import data.

Part I - Applicable Large Employer

(Lines 7 - 13)

Based on ACA reporting settings and business rule:
  • Reporting structure fields defined by component company of Tax Group (System Configuration > System Settings > PPACA Reporting Settings)
  • Applicable Large Employer Members business rule configuration (System Configuration > Business Rule).

Auto-population of Form 1095-C, Part II, three key lines (14, 15, and 16) are used to identify whether the employee was offered coverage and information about the coverage offered; whether such coverage was made available to the employees’ spouse and/or dependents; the monthly cost of the employee of the lowest-cost self-only coverage offered; whether the employee enrolled in the coverage; months in which the employees was not employed or was not a full-time employee; and any applicable safe harbor codes or Other Relief for Employers.

Part II - Employee Offer and Coverage Auto-populate Lines 14, 15, and 16
Part II - Offer of Coverage code (Line 14) Benefits must be managed in the UKG Pro solution. Auto-populate uses information from the deduction/benefit plan, benefit enrollment, and employee record to determine answers to these questions:

1. Is the employee a full time employee?

2. Was the employee offered coverage in a given month?

3. If coverage was offered, what type of coverage was offered in that month?

The results produce the offer of coverage codes.

Data elements to determine full time status is based on:

  • Health care eligibility tool – the employee is being measured and is in the stability period with a status of “Eligible”, or
  • Payroll hours – the average hours worked in a given month is greater than or equal to 130 hours.

Data elements for determining offer of coverage are based on plans within the employee Deduction/Benefit group. Configure plans using the Deduction/Benefit Plan business rule, as follows:

  • Configure plan(s) for ACA reporting year, use 1/1/2015 as an effective date.
  • Identify ACA reportable plan by checking the “This plan can be offered as coverage under PPACA” box.
  • Complete the PPACA Reporting section on the Deduction Setup page.
Part II – Employee Share of Lowest Cost Monthly Premium, for Self-Only Minimum Value Coverage (Line 15) Determines the employee’s share of the lowest cost self-only premium in a given month:
  • Monthly premium for self-only coverage assigned to the plan.
  • Compares this value to the other plans offered in the Deduction/Benefit Group and auto-populates the lowest employee cost for self-only premium.
  • Applicable when Offer and Coverage Code on Line 14 = 1B, 1C, 1D, 1E.
Part II - Safe Harbor Codes (Line 16) Benefits must be managed in the UKG Pro solution. Auto-populate uses information from the deduction/benefit plan, benefit enrollment, and employee record to determine answers to these questions:

1. Is the employee a full time employee?

2. Was the employee enrolled in a plan (non full-time)?

3. Was the employee terminated?

4. What was the employee's rate of pay?

The results produce the Safe Harbor code values (related and not related to affordability)

Auto-population of Form 1095-C, Part III, covered individuals under an employer-sponsored self-insured health plan are identified. This includes spouses and dependents along with the months of coverage.

Part III - Covered Individuals Auto-populate Line 17
Part III - Covered Individuals (Line 17) - For ALE members with a self-insured health plan

- For employees and dependents enrolled in coverage

  • Any full-time employee enrolled
  • Any part-time employee enrolled
  • Terminated employee – if enrolled

    - Covered dependents

  • Valid Social Security Number; or
  • Valid date of birth
Note

The data maintained in the solution and the built-in logic are leveraged to auto-populate the information for Form 1095-C. It is important for employers to validate the data and ensure it is accurate prior to finalizing and generating forms for final reporting.

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