A Refresher on the Look Back Measurement Method
Here at Hays Companies Research and Compliance, we have noticed an increased number of questions about the look back measurement method for non-full-time employees. This likely has to do with the fact that the ACA’s Employer Mandate has been the law of the land for about five years now, most employers have tracking systems embedded within their payroll and HRIS systems that automatically calculate who has qualified for coverage, and as a result, the hard won knowledge of the Employer Mandate’s commencement has gone a little rusty (for some).
Let’s knock a little of the rust off with a discussion about:
- Which employees can be tracked in a look back measurement period
- What are the differences between a standard and initial measurement period
and how do they intertwine
- What happens when an employee switches positions in or out of a measurable position
- What happens if employees are not terminated from employment after the expiration of various leaves
- What are common mistakes that employers make administering their look back measurement periods
- And more!