Employers are required to determine whether or not they were, are or will be an Applicable Large Employer using the prescribed calculations on all employee hours of entities under common ownership. This report provides the calculated average number of full-time and full-time equivalent employees for the ALE determination year.

See a sample ALE Determination & Monitoring Report Here

The information contained in the "Yearly Coverage Eligibility" report provides a year-to-date monthly evaluation of each employee’s entitlement to a benefit offer based on their calculated ACA status and their health insurance coverage offer status. This report highlights two classes of employees: those who were not ACA full-time but were offered coverage in a month, and those who were ACA Full-time, but were not offered coverage in a month.

See a sample Yearly Eligibility Summary Here

The Eligibility Warning Report contains all the employees (EE) who will soon be ACA Full-Time (FT) and entitled to an offer of coverage, and who are not currently eligible. This includes employees that were hired or changed status recently, as well as those who have been measured ineligible currently but will be eligible soon. It may also include employees who are in a probationary period (known as a Limited Non-Assessment Period, or LNAP) that will soon end.

See a sample Eligibility Warning

This report contains everyone who either will be or is expected to be ACA Full-Time (FT) and therefore eligible for an offer of coverage effective no later than the Offer Effective (OE) date, which usually corresponds to the Health Plan Start Date. This includes any employees who will be measured using the Monthly Measurement Method (MMM) on the OE date, and those either predicted or calculated to be ACA Full-Time (FT) in an upcoming stability period that begins on or before the OE date. The employees current ACA Status and coverage offer status have been provided for context, and employees for whom the organization failed to meet the obligation to offer affordable coverage to within the past 12 months are also noted.

See a sample Open Enrollment Report Here

An Employer's internal Health Insurance offer policy may not always align with the ACA's health insurance offer requirements. The employees that are ACA Full-Time (FT) but not offered valid or affordable coverage are the ones that may trigger potential penalty for an employer. To avoid incurring penalties, this report provides each employee's ACA Status in the current stability period.

See a sample Current Stability Period Report Here

The information contained in the Future Stability Period Report predicts health insurance eligibility for all employees who are currently in or have completed an initial or standard measurement period and for whom the companion stability period has yet to begin. The prediction is based on the threshold of 30 weekly average Hours of Service (HOS). An employee who is averaging under 30 HOS per week during the measurement period is predicted to have an ACA Status of Not ACA Full-Time (Not FT) and therefore not eligible; otherwise, the employee is either predicted to have an ACA Status of ACA Full-Time (FT) and therefore eligible or is fully determined to be FT and eligible. The “Average Weekly HOS Remaining to reach FT Status” column shows the weekly average hours needed for the remainder of the measurement period to be FT and eligible during the companion stability period.

See a sample Future Stability Period Report Here

The information contained in the Rehire Report is used to track recently terminated employees. Employees who are rehired shortly after their date of termination (usually within thirteen weeks, twenty-six weeks for Educational Employers) are considered “continuing”. If a “continuing” employee is rehired into an ACA Full-Time position and already had a waiting period during their prior employment period, they must be offered coverage by the first of the month following their date of rehire.

See a sample Rehire Report Here

The Affordability report conveys information about the affordability of offers of coverage to an employee, the Safe Harbor Code (SHC) which will be used to show affordability of the offer for waivers, and about any multi-employer arrangements (Union) that might also apply to an employee. The question of affordability of an offer of coverage is specific to those that are considered ACA Full-Time (FT) in a month, and any calculations are done on the value of employee-only monthly premium (EEPP) for the lowest cost qualifying health insurance plan offered to the employee. FT Employees who waive valid, affordable coverage will receive a Line 16 Code that reflects this, either 2F, 2G, or 2H for a SHC or 2E for a Union Health Plan. Potential (b) penalty arises from a FT employee who isn't offered coverage, or one who is offered unaffordable coverage and waives it. (b) penalty can only be realized when the employee receives a premium tax credit in that month.

See a sample Affordability Report Here

This report conveys the maximum potential (a) and (b) penalty exposure for each month of the year by the ALE or ALE member. Penalties are not realized unless at least one Employee (EE) who was ACA Full-Time (FT) in a month was not offered Minimum Essential Coverage or was offered unaffordable coverage or coverage that did not meet minimum value standards and the employee went to the health care exchange and received the premium tax credit for that month. By regulation the (b) penalty amount cannot exceed the possible (a) penalty amount in the given month at the same EIN.

See a sample Penalty Exposure Report Here