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Kentucky School Districts
Failure to comply = PENALTY
But KEHP is taking care of compliance with affordability and adequacy requirements
And MOST employees are already receiving health benefits, including bus drivers
And we know many variable hour employees won’t work enough separate days at 8 hours a day to change their eligibility status – therefore we don’t need to track their actual time
So the work we have to do for ACA isn’t as big a mountain as we expected
An employee relationship exists when the employer has the right to control and direct the individual who performs the services and the details and means by which the result is accomplished.
Examples: summer break, FMLA leave
5.997 * 207 / 8 = 154 days
Employees who average
30 hours of service per week or
130 hours of service per month
Average hours of service over measurement period
October 3, 2013 – October 2, 2014
Note that the standard measurement period begins during the initial measurement period; both periods occur simultaneously