Patient Protection and

Affordable Care Act

(PPACA)

What is ACA and how does it impact employers?

The "Patient Protection and Affordable Care Act" (PPACA)

(P.L. 111-148) was signed into law on March 23, 2010.
The "Health Care and Education Reconciliation Act of
2010" (H.R. 4872), which makes changes to PPACA, was
signed into law on March 30, 2010.
The provision having the greatest impact to employers is
referred to as the Employer Shared Responsibility Payments
(ESRP) provision.
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Employer Shared Responsibility requirements

What employers must comply with the provision of the
law
How employees are defined as eligible for coverage
What periods of time employees are eligible for coverage
Cost of the coverage to the employee
Minimal Essential Coverage definition
Reporting to the employee and to the federal
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government

Employer Shared Responsibility Provision

Applicable Large Employer (50 or more FTE employees)
Full time employee requirement (working 30+ hours/
week or 130 hours / month) Not applicable for Nabors
Minimum essential coverage IRS Affordability Safe
Harbor
Reporting, reporting, reporting!

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What Oracle has delivered:

Ability to flag employee as full time (per ACA definition)
for eligibility purposes
Ability to track terminated employees versus rehires
New life event triggers
New fields on the People form:
ACA Full Time Flag
Rehire Flag
Previous Termination Date
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What Oracle has delivered:

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What Oracle has delivered:

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What Oracle has delivered:

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Oracle EBS HCM Developments Position:

Must have the ability to track the affordable healthcare
coverage which an employee was offered by month.
Must limit the maximum waiting period for coverage to
90 days from date of hire or qualifying life event.
Must begin auto-enrollment into a minimum coverage
plan.
Minimum Essential Coverage and Minimum Value
determination will be handled outside of the EBS HCM
application as the customer must work with their third
party vendor to ensure plans are in compliance.
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Annual Reporting Requirements

Effective in 2016, Applicable Large Employers (ALEs)
must provide to the IRS and individuals an annual
statement reflecting the months during the calendar
year for which the individual had minimum essential
coverage.
Forms 1094-C and 1095-C consolidate the reporting
requirements of Sections 6055 and 6056.

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Oracle EBS HCM Development Position - Reports

With the final forms and instructions for 2014 reporting,
Oracle is evaluating the EBS HCM application to how
theapplication can provide and supply the information
for reporting.
Forms for reporting 2015 are not currently available.
Based on the 2014 reporting versions of IRS Forms 1094C and 1095-C, the following fields are proposed to be
added within EBS HCM:
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Oracle EBS HCM Development Position - Reports

Core HR
o User Defined Balance
o ACA Federal Poverty Level for Form 1094-C Part II Line 14
o Organization Type Legal Entity/GRE
o Contact Name for Form 1094-C Part I Box 7
o Contact Phone Number for Form 1094-C Part 1 Box 8
o Certifications of Eligibility for Form 1094-C Part II Line 15
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Oracle EBS HCM Development Position - Reports

Core HR
o Safe Harbor for Form 1095-C Line 16
o Authoritative Transmittal for Form 1094-C Part II Line 19
o Aggregated ALE Group for Form 1094-C Part II line 21 (and other
conditions for completing the form)
o Transmittal GRE for Form 1094-C Part I Lines 9
o Aggregated ALE Group for Form 1094-C Part II line 21 (and other
conditions for completing the form)
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Oracle EBS HCM Development Position - Reports

Person
o Assess
o Stability Period End Date
o Eligible for Section 4980H Safe Harbor for Form 1095-C Part II line
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Benefits
o Regulations
o Patient Protection and Affordability Act
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Oracle EBS HCM Development Position - Reports

o Plans
o Minimum Essential Coverage for Form 1095-C Part II line 14
o Minimum Value for Form 1095-C Part II line 14

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