If an employee worked part of the month, why does Line 14 indicate No Offer Made?
Line 14 will not report an offer of coverage unless the employee was enrolled for the entire month. In addition, Line 15 (Employee Required Contribution) will be blank and Line 16 will have a code of 2B (Employed but Not Full Time for the Entire Month) for the partial month.
For self-insured plans, the Covered Individuals section will reflect partial-month coverage, provided the individual was enrolled for at least 1 day of the month.
In the above example, the employee’s coverage ended on April 15.
Article Modified on: Thu, Jan 19, 2017 at 2:05 PM
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