This website is intended to provide helpful information for your agency as you comply with the Affordable Care Act.
The ACA was passed in 2010, and created a variety of new provisions and requirements for individuals, employers, employees and insurers.
Beginning in 2015, LaGov HCM paid agencies are subject to the Employer Shared Responsibility Provisions that require applicable large employers to offer affordable minimum essential health coverage that provides minimum value to their full-time employees (defined as employees who average 30 hours or more of service per week). If appropriate health coverage is not offered, employers may be subject to penalties if an employee purchases health coverage through the Health Insurance Marketplace and receives a premium tax credit.
In addition, in 2015, reporting obligations become effective for the 2016 reporting deadlines:
• Internal Revenue Code Section 6055 requires insurers and sponsors of self-insured health plans to prepare annual reports regarding “minimum essential coverage.”
• Internal Revenue Code Section 6056 requires an “applicable large employer” to prepare annual reports regarding the health coverage offered to their employees.
Reporting Information (IRS Forms 1095-C/1094-C)
The data required for IRS reporting includes employee and employer information, employee offer and coverage information (by month) and covered individual information (by month).
The Office of Group Benefits provides a data file to the Office of State Uniform Payroll with coverage information to be used for populating some data elements on the required forms.
Reporting is required for all covered individuals including active employees and their dependents, retirees, survivors, and COBRA qualified beneficiaries.
LaGov HCM has been enhanced to capture additional data required for these forms. As new tools/reports are available for agency use, OSUP memoranda will be issued.
Applicable Large Employers
Since all LaGov HCM Paid Agencies are reported under one tax ID number (EIN), all LaGov HCM Paid Agencies collectively are considered as one large employer.
OSUP is the registered owner of the EIN for all LaGov HCM Paid Agencies. Therefore, OSUP is responsible for reporting ACA information to the IRS and providing ACA forms to the employee on behalf of LaGov HCM Paid Agencies.
LaGov HCM Paid Agencies Responsibilities
Agencies are responsible for ensuring that accurate data is available in LaGov HCM for this reporting.
Agencies are required to collect additional information about their employees and whether health coverage was offered to full-time employees beginning Jan. 1, 2015 and record that information in LaGov HCM.
Agencies are required to maintain documentation of offers of coverage. Documentation must be kept for six plan years.
For questions, E-Mail the OSUP Benefits and Financial Administration Unit.
The information contained on this page was prepared for use by agencies on the State of Louisiana's LaGov HCM payroll system. This information may not be appropriate for your use if you are not on the LaGov HCM payroll system. The information presented here does not include all of the ACA Requirements that may be applicable, only those requirements that LaGov HCM Paid agencies have been asked to complete in the LaGov HCM system.