The Affordable Care Act established comprehensive health insurance reform.    A key piece of this legislation requires employers to provide access to health coverage to employees that average 30 or more hours of service per week.

As part of the Affordable Care Act, the University is required to provide full-time health-care-eligible employees with information needed for Internal Revenue Service (IRS) tax filing purposes via a 1095-C form.  Your calendar year 2019 1095-C form (Form) will be mailed by January 31.

If you do not receive a 2019 1095-C, please contact the benefits department at ext. 7090 and also check your address in MyAkron to ensure it is accurately recorded.

Consult with your tax preparer or tax advisor with specific questions as the University is unable to provide tax advice.

ACA Information for Supervisors

All supervisors are responsible for making sure their employees properly account for time worked and for monitoring average hours worked.   Supervisors should log into EmpCenter each week to review and approve timesheets and time off requests.  Detailed tutorials are available on the EmpCenter Training Site.

Supervisors should work with employees to set expectations for work hours.   Supervisors should be be mindful of university policies regarding maximum hours and load assignments for each employee.   Supervisors should make every effort to keep all Part-time employees at 29 hours or less.

The average is calculated by EmpCenter for variable hour employees.

Variable hour employees are typically Part-time faculty, ancillary staff and regular student assistants. 

Average hours are measured over a 12 month measurement period.  The standard measurement period is November 1st to October 31st.   For new employees, the initial 12 month measurement period begins on the first of the month following their date of hire.

If an employee averages over 30 hours during their measurement period then they are eligible for healthcare coverage for the following 12 month stability period regardless of hours worked during the stability period.  For example, if a 40 hour employee drops to 20 hours they will remain eligible for health care benefits for the duration of their 12 month stability period if they are an active employee.

All employees except Graduate Assistants use EmpCenter to report hours worked and/or time off.  The chart below outlines reporting requirements.

Record Hours Worked Record Time Off
Full-Time
Hourly Staff Yes Yes
Salaried Staff No Yes
Contract Professionals No Yes
Faculty No Yes
Part-Time
Hourly Staff Yes Yes
Salaried Staff Yes Yes
Contract Professionals Yes Yes
Faculty No Yes
Student Assistant Yes N/A
Graduate Assistant N/A N/A

Employees should work with their supervisor to determine their expected work hours.   All time outside of expected hours should be pre-approved when foreseeable.   All Part time employees should make every effort to keep their average hours at 29 or less.

Some University employees sometimes do not work during educational breaks.   Breaks in service with no hours reported for at least 4 but less than 26 consecutive weeks cannot be used when determining the employee's average hours.   Employees with such breaks will have their average hours determined using only the number of weeks with hours reported.   This applies to all unpaid breaks in service such as leave of absences and separations from the University.

Non-variable hour employees are scheduled to work 30 or more hours per week.   They will be offered health care coverage on the first of the month following the day of hire.

Variable hour employees are uncertain if they will work an average of 30 hours per week.   These are typically part time faculty, ancillary staff and regular student assistants.

Variable hour employee will be evaluated during a 12 month measurement period to determine if health care coverage will be offered during the corresponding stability period.

The Benefits Eligibility page specifies details regarding health care coverage and eligibility.   All eligible employees will be notified by Benefits Administration of their status and coverage options.

ACA Information for Employees

An employee will be credited with an hour of service for each hour of service performed.   This includes work hours and any paid leave, such as Vacation, Sick, Jury duty, Military Leave, etc.  Employees are required to record their hours in EmpCenter as indicated in the chart below.

Record Hours Worked Record Time Off
Full-Time
Hourly Staff Yes Yes
Salaried Staff No Yes
Contract Professionals No Yes
Faculty No Yes
Part-Time
Hourly Staff Yes Yes
Salaried Staff Yes Yes
Contract Professionals Yes Yes
Faculty No Yes
Student Assistant Yes N/A
Graduate Assistant N/A N/A

Employees should work with their supervisor to determine their expected work hours.   All time outside of expected hours should be pre-approved when foreseeable.  All part-time employees should make every effort to keep their average hours at 29 or less.

The University of Akron's offer of health care for individuals averaging 30 or more hours satisfies the requirements for both the employer and the individual mandate.  The University will use Form 1095-C to report the information required under code 6056 about offers of health coverage and enrollment for all employees that average 30 or more hours.   This will be mailed to your home in January.

The Marketplace offers "one-stop shopping" to find and compare private health insurance options.   If you have not received an offer of healthcare coverage from the University you may be eligible for a tax credit that lowers your monthly premium right away.  See our annual Marketplace notice for details.

The University generally has two types of employees: variable hour and non-variable hour.

Variable hour employees, such as Part-time faculty, ancillary staff, and regular student assistants are uncertain if they will work an average of 30 hours per week.   Variable hour employees will be evaluated during a 12 month measurement period to determine if health care coverage will be offered.

Non variable hour employees scheduled to work 30 hours or more hours per week.   Non-variable hour employees will be offered health care coverage on the first of the month following the day of hire.

See Benefits Eligibility page for details regarding health care coverage.   All eligible employees will be notified by Benefits Administration of their status and coverage options.