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HomeMy WebLinkAbout14-077 u Resolution No. 14-077 r l RESOLUTION OF THE COUNTY OF BUTTE REGARDING AFFORDABLE CA AC's—EXTRA HELP HOUR LIMITATION WHEREAS, The Patient Protection and Affordable Care Act ("ACA") was enacted on March 23, 2 l tl; and REAS, ACS.added Section 4980H Shared. Responsibility for Employers regarding Health Care Coverage to Title 2E of the United States Code, the Internal Revenue Code (Section 4980H); and WHEREAS, Section 4980H imposes an assessable payment on an applicable "large" employer when (1) it fails to offer"substantially all" of its "full-time" employees (and their dependents)the opportunity to enroll in minimum essential coverage or offers coverage to "substantially all" of its "full-time" employees (a,nd their dependents) that is "unaffordable" or does not provide "minimum value" and (2) any "full-time" employee is certified to the employer as having,received a subsidy for coverage through the exchange("Assessable Payment"); and WHEREAS,the County of Butte ("County") is considered an applicable large employer because it employed an average of at least 50 full-time equivalent employees on business days during the preceding calendar year, and WHEREAS, the Department of Treasury issued proposed regulations regarding; 'Section 4980H, that permit the County to adopt a look-back measurement method safe harbor in order to determine the status of an employee as full-time for purposes of determining and calculating the Assessable Payment (78 federal Register 218, 243, January 2, 2013); and WHEREAS, the Board ol"Supervisors has adapted a 12-month initial and standard measurement period; and WHEREAS, Section 6a13(c) of the Butte County Personnel Rules provides for appointments of Extra Help employees; and WHEREAS,EAS,the definitions included in the Butte County Personnel. Rules identify an Extra Help employee as one "temporarily appointed to supplement the County work force because of unusual. work load activities or relief."; and WHEREAS, it is the intent of the Board of Supervisors that no Extra Ielp employee of the County of Butte work more than 28 hours in any given workweek without the prior expressed written authorization of the Chief Administrative Officer, or otherwise consider qualifying the individual as a full time employee for the purposes of the ACA. NOW THEREFORE BE IT RESOLVED that no County officer, department head or other appointing authority or designee of the County of Butte shall cause, suffer or permit any Extra Help employee to work more than 28 hours in any given workweek without the prior expressed written authorization of the Chief Administrative Officer; and BE IT FURTHER REA SOLVED that any exception made to the 28 hour,cap will, require an analysis with Human Resources to determine if the exception results in qualifying the individual as "full time" for the purposes of the ACA; and BE IT FURTHER RESOLVED that this resolution does not replace the additional limitations placed on Extra Help employees currently listed in the Butte County Personnel Rules; and PASSED AND ADOPTED by the Board of Supervisors, of the County of Butte, State of California, at a regular meeting of said Board, held on the 24th day of June, 2014 by the following vote: AYES: Supervisors Connelly, Wahl, Kirk, I.,an-ibert and Chair Teeter NOES: None ABSENT: None NOT VOTING: None DOUG TEETER, Chair Butte County Board of Supervisors ATTEST: Paul Hahn, Cief Administrativo/6fficer 2.1. and Cle oythe:board ofSup visors /9