UBACA – Affordable Care Act Report#
This report is run on a monthly basis and will report on employee data for the year/month as defined in the Year (YYYY) and Month (MM) fields.If IBACA has ACA categories that are using the ACA Hours Rule Look-Back, then the time accumulated from the months that have been defined as the Look Back period will be used to create the average hours for the hours worked for the month specified.
UBACA will only process employees whose assignment employment status is associated to the Status Types Active, Pending, Leave or Unpaid Leave.
| If the option Generate for 1095C is set to YES, then all employees in the selected Entity will be included in the report, filters are ignored, and the results are saved to the database for reporting at year-end. If you have previously processed a month with this flag set to YES, then subsequent runs with the flag to NO will just report the data (again) and will not re-compute the data. The only intent of this toggle is to provide a performance aid in the scenario where you need to run the UBACA report for multiple groups of people, but want to only show subsets of employees. Once there is a record for any employee with the “Final” toggle turned on, UBACA does not go through the data for that month, but rather simply reports on the data that is in the database. You do not need to run UBACA with this toggle on in order to produce 1095C/1094C output. |
This report will generate a Microsoft Excel spreadsheet. If the option ‘Print Cover Page’ = Yes, then exception messages can be viewed in the spread sheet. Exception messages are always viewable in DMEX/VMEXF/VMEX/RMEX.
Report Parameters & Filters
| Report Parameters | |
|---|---|
| Entity | You must enter one entity. UBACA only runs for one Entity at a time.(Mandatory) |
| Year | Enter the year that you want to report on |
| Month | Enter the month that you want to report on |
| Use Eligibilty Date | Default (empty) is No. If you set this to Yes, then the eligibility start/end dates will be used to determine when an employee is covered by a plan, rather than the effective and expiry dates. This may suit your set up better, but not that there is no constraint or guarantee that eligibility dates are contiguous, without gaps or without overlap. If you select this parameter, then only those records with the eligibility dates filled in will be reviewed. |
| Generate for 1095C | No/Yes. If set to YES, all report filters are ignored and all employees will be processed by UBACA. If set to NO, then report filters can be used to select subsets of employees. If you have previously processed a month with YES, then running with NO will simply report on the data previously saved. You can always replace the saved data by running again with YES. See the detail above on the intent of this toggle. Recommendation: Leave it as NO unless you have a requirement to provide UBACA reports for different subsets of employees |
| Print Cover Page | This parameter has been removed. It’s original intent was to suppress the cover page from the report, but since it has been moved to a different tab, there is no need to do this anymore. |
| Report Filters |
There are three tabs at the bottom of the spreadsheet:
The PARAMETERS tab will show the report parameters that were selected in UBACA
The RUN LOG tab will show the execution trace and other diagnostic message
The REPORT tab will show the data in the report in the same manner as this example
Some key fields are:
| Full Time | The determination as to whether the employee is full time or part time is made based on the Hours worked in the Hours field. If the hours are less than 130, then for the purpose of the ACA report, the employee is Part Time, e.g. there will be a No in this field. |
| Hours | If the IBACA ACA Hours Rule is Monthly measurement then these are the hours worked in the month being executed. If the rule is Look-Back, then this number will represent the average hours worked during the look-back period defined in the Lookback Months field. |
| Wage Rate | This derived from a source based on the ACA Wage Rule. |
| Enrolled Plan/Covg | This is the medical benefit plan and coverage the employee is actually enrolled in |
| Line 14 Code | This is the line 14 code relating to the employee this month (see the list on page 23) |
| Line 16 Code | This is the line 16 code relating to the employee this month (see the list on page 24) |
| Covered Plan/Covg | This is derived from the ACA Monthly EE Prem field in the ACA coverage. |
| Coverage Rate | This is derived from the ACA Monthly EE Prem field in the ACA coverage. |
| Affordability | The Yes/No option in this column is selected by the result of a calculation done by UBACA. If 9.5% of the Wage Rate is less than the Cost, then the plan is not affordable and a No is entered in this field. |
VBACAE – View ACA Monthly Data by EE #
The VBACAE is an employee screen where the results of UBACA computations can be viewed. The UBACA report and 1094C/1095C reports get their data by reading this information.The Year and Month are derived from the Year (YYYY) and Month (MM) fields in UBACA.
The ACA Category is read from the employee’s Group screen or assignment if an override has been entered there.
Enrolled in Plan/Coverage will show the current enrollment of the employee in the medical plan and coverage (if any).
Line 14 box may contain one of the following codes, and will be printed in the 1095C accordingly:
- 1A. Qualifying Offer: Minimum essential coverage providing minimum value offered to full-time employee with employee contribution for self-only coverage equal to or less than 9.5% mainland single federal poverty line and at least minimum essential coverage offered to spouse and dependent(s).
- 1B. Minimum essential coverage providing minimum value offered to employee only.
- 1C. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependent(s) (not spouse).
- 1D. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to spouse (not dependent(s)).
- 1E. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependent(s) and spouse.
- 1F. Minimum essential coverage NOT providing minimum value offered to employee, or employee and spouse or dependent(s), or employee, spouse and dependents.
- 1G. Offer of coverage to employee who was not a full-time employee for any month of the calendar year and who enrolled in self-insured coverage for one or more months of the calendar year.
- 1H. No offer of coverage (employee not offered any health coverage or employee offered coverage that is not minimum essential coverage). This is set on IEAS.
- 1I. Qualifying Offer Transition Relief 2015: Employee (and spouse or dependents) received no offer of coverage, received an offer that is not a qualifying offer, or received a qualifying offer for less than 12 months. This is set on IEAS.
Line 16 box may contain one of the following codes, and will be printed in the 1095C accordingly:
- 2A. Employee not employed during the month.
- 2B. Employee not a full-time employee
- 2C. Employee enrolled in coverage offered.
- 2D. Employee in a section 4980H(b) Limited Non-Assessment Period. Enter code 2D for any month during which an employee is in a Limited Non-Assessment Period for section 4980H(b).
- 2E. Multiemployer interim rule relief. Enter code 2E for any month for which the multiemployer interim guidance applies for that employee.
- 2F. Section 4980H affordability Form W-2 safe harbor.
- 2G. Section 4980H affordability federal poverty line safe harbor.
- 2H. Section 4980H affordability rate of pay safe harbor.
The ACA Period is populated by UBACA only when a look-back measurement period is selected for the employee. The options are:
- Administration Period
- Initial Period
- For new hires, starting on the fourth full calendar month to the end of the Lookback month
- Non Assessment Period
- For new hires, their first partial month and the first three full calendar months
- Stability Period
- A full time employee is put into a stability period and will remain so for a year, based upon the date that is stamped in IEEI. To remove them from a stability period, clear out this date. When an employee is in a stability period, no computations are made with regard to hours worked or wage – as the previous month’s values will be used.
- Standard measurement Period
Covered by Plan/Coverage will display the ACA Minimum Value Self benefit plan and coverage.
Coverage Rate is the coverage premium rate from IBPN.
Wage Rate is derived from the source indicated in IBACA.
Hours will hold the average hours for the month or for the lookback period.
FT will be toggled on if UBACA determines that the employee is Full Time, e.g. has worked an average of more than 130 hours per month.
The lower section of this screen will show any dependents if the plan is designated as ACA Self Insured in IBPN and there are dependents entered in IECT as Dependents in the Contact Type field and the dependents are associated with the Medical plan in IBRA at a coverage rate greater than 0 (or null).
Note: When UBACA is run for with the 1095C option as Yes, it can be run again for the same month/year with the 1095C option as No. This will generate a spreadsheet using the data from the first 1095C run that was saved to the table, and will not re-calculate the data.
Also: when UBACA is run for months that are in an employee’s Stability Period, no data is recalculated by UBACA, current data for the month will be copied from the data generated when the stability period was first initiated.
