ACA Low Cost - PYACUPLC
The 1095-C, Part II form requires a minimum cost for employee-only coverage to be reported for each employee. This value is not the minimum cost based on the coverage the employee chose, but the minimum cost of what plans were offered and refers to the employee-only cost.
Districts can have multiple ways to offer coverage to different types of employees. This page is intended to allow the districts to configure how they offer plans based on employee information in HR and the minimum cost associated with those offers.
This page is used to define monthly low cost amounts.
Entity: Entity associated with the entry.
Code ID: Available options are: BENEFIT_PLAN, EMPLOYEE_TYPE, BARG_UNIT, or ENTITY_ID.
BENEFIT_PLAN: Benefit Plan
EMPLOYEE_TYPE: Employee Type
BARG_UNIT: Bargaining Unit
ENTITY_ID: Entity
Code Value: The code value associated with the Code ID. For example, if the Code ID is ENTITY_ID then the Code Value would be any entity code such as ROOT.
Low Cost Amount: This is the low cost for the code value and time period defined on the rest of the entry.
Begin Date/End Date: The dates between which the low cost value is in effect.
Example of how this page is used:
If a district offers all benefit-eligible employees the same plans, the ENTITY_ID value would be used to identify the minimum cost for employee-only coverage for all employees.
Field | Example Entry |
|---|---|
Entity | ROOT |
Code ID | Entity_ID |
Code Value | ROOT |
Amount | 250.00 |
Begin Date | 07/01/2023 |
End Date | 06/30/2024 |
The above example shows a low cost of $250.00 for the entity ROOT, fiscal year 2023-24.
If a district offers different coverage options by bargaining unit, the BARG_UNIT value would be used to identify the minimum cost for employee-only coverage by bargaining unit (defined on HREMEN).
Low cost on the 1095-C form is filled in if the offer of coverage is defined with LOW in the first Associated Code of common code category ACOF. The above page allows the system to determine the low cost value for a given month for a given employee.
If conflicts exist for a given employee, the process will use this order of precedence: Benefit Plan, Bargaining Unit, Employee Type, and then Entity.