using the look back measurement method · using the look back measurement method may 13th , 2015...
Post on 19-Apr-2018
219 Views
Preview:
TRANSCRIPT
Agenda Purpose of this webinar is to help YOU implement the Look-
Back Measurement Method
Overview of 4 steps to compliance with Employer Mandate
Overview of Look-Back measurement Method
Applying it to various examples
Change in employment status
Counting hours during a break in service
5/13/2015 2
3
Determine Employer Size Determine Compliance
Date
Determine What will be
Offered
Determine Which
Employees will be
Offered Coverage and
When
Step 1 Step 2 Step 3 Step 4
JOEY – CHANGE TO OUR COLORS: Employer Shared Responsibility
4 Steps to Compliance with
Employer Mandate Compliance
5/13/2015
What do you Need to Determine?
As of what date does Employer Mandate apply?
To which categories of employees will Look-Back method
apply?
Set Standard Periods -Stability, Administrative, Measurement
Use payroll records to track hours during Measurement Period
Which particular employees’ hours will be tracked during most
recent Look-Back period?
Set Initial Periods -Stability, Administrative, Measurement
Track new hires’ hours in both Initial & Standard Measurement
Periods
5/13/2015 4
Why do Employers Need a
Measurement Method?
Employer mandate – Large employers
To Determine who is Full-Time
When eligible for coverage
Calculation of penalty amount
Two Measurement Methods:
Monthly
Look-back
5/13/2015 5
Which Measurement Method to Use?
General Rule
Must use either Look-back Measurement Method OR Monthly
Measurement Method for all employees in the same category
Allowable Categories
Salaried employees vs hourly employees
Collectively bargained vs non-collectively bargained
Each group of collectively bargained employees covered
by a separate collective bargaining agreement
State that is employee’s primary places of employment
5/13/2015 6
Exception for Full-time New Hires
EXCEPTION to the General Rule
For newly hired FT employees, (expected at DOH to
work full-time), employer must track hours each calendar
month and offer coverage by first day of 4th calendar
month.
Must continue to track hours monthly until new employee
becomes an “ongoing” employee.
Once new FT employee becomes an ongoing employee,
then track under method that applies to that category
“Ongoing” employee has completed one Standard
Measurement Period
5/13/2015 7
When Can the look-Back Method Apply?
Category of Employee OK to Use Look-Back Method?
Newly hired, reasonably expected
at date of hire to be full-time
No
Ongoing full-time employee Yes, but often not for salaried
Ongoing variable hour employee Yes
Newly hired variable hour
employee
Yes
Seasonal employee, new or
ongoing
Yes
Newly hired temporary employee
expected to work full-time only
for limited number of months
No
5/13/2015 8
Overview of Look-Back Method
Measurement Period
Administrative Period
Stability Period
5/13/2015 9
Measurement Period Admin
Period Stability Period
Overview of the Look-Back Method
Measurement Period • Track employees’hours during the Measurement Period
• Full-Time= 780 hrs/ 6 months; 1,560 hrs/12 months
Administrative Period
• Calculate who was FT in Measurement Period, Notify employees who
were FT, send enrollment materials, give FT employees time to enroll
• Cannot cause a gap in coverage, nor reduce or lengthen MP or SP
Stability Period
• Offer coverage to employees who were full-time in Measurement Period,
regardless of hours actually worked during the Stability Period, but
individual must continue to be an employee
• Must be at least as long as Measurement Period, & minimum 6 months
• Stability period usually starts on first day of your plan year.
5/13/2015 10
Some Frequent Questions
During the Measurement Period, must I count ALL hours
an employee works? Or can I cap it at 40 hours/week?
NO, you cannot cap it. You must count all hours worked.
Do I have to count hours an employee is on leave or
vacation?
YES, all hours of service for which an employee is paid or
entitled to payment. Plus hours of “special unpaid leave”
Do I have to continue to offer benefits to an employee for
the rest of the Stability Period if the employee’s hours
drop and the employee only works part-time?
YES, that’s the point of the Stability Period. Limited
exception, to be discussed later.
5/13/2015 11
Look-Back Method over Four Years Employer with a calendar-year plan selects a 12-month measurement period:
Standard Measurement Period: December1st through the following November 30th
Administrative Period: December 1st through December 31st of same year
Stability Period: January 1st through December 31st of the next year
5/13/2015
Measurement Period
Admin Period
Measurement Period
Dec .1 – Nov. 30
Admin Period
Dec 1-31
Stability Period
Jan. 1 – Dec. 31
Measurement Period
Dec .1 – Nov. 30
Admin Period
Dec 1-31
Stability Period
Jan. 1 – Dec. 31
Measurement Period
Dec .1 – Nov. 30
Admin Period
Dec 1-31
Stability Period
Jan. 1 – Dec. 31
12
Measurement Period
Dec .1 – Nov. 30
Admin Period
Dec 1-31
Stability Period
Jan. 1 – Dec. 31
Two Kinds of Look-Back Methods
Standard Look-Back Method: method for ongoing
employees
Initial Look-Back Method: method for newly-hired
employees
Exception: For newly hired employees who are reasonably
expected to work full-time. must track their hours monthly
initially, even if Look-Back Method applies to that category of
employees.
Until new employees become ongoing employees
Confusion: “Initial” Standard Measurement Period is not the
same as the “Initial” Measurement Period.
5/13/2015 13
Standard and Initial Look-Back Measurement
Methods
Initial Look Back Measurement
Method
Standard Look Back Measurement
Method
5/13/2015 14
Standard and Initial Measurement Methods
2015 2016
January
Febru
ary
Marc
h
Apri
l
May
June
July
August
Septe
mber
Octo
ber
Novem
ber
Decem
ber
January
Febru
ary
Marc
h
Apri
l
May
June
July
August
Septe
mber
Octo
ber
Novem
ber
Decem
ber
1 Standard Stability period 2015
Initial Stability period 2015
2017
January
Febru
ary
Marc
h
Novem
ber
Decem
ber
2014
12-month Standard Measurement Period
12-month Initial Measurement Period
5/13/2015 15
1
Standard Stability 1
12-month Standard Measurement Period
Some Frequent Questions
What do you Mean that the “Initial” Standard
Measurement Period is not the same as the “Initial”
Measurement Period?
See next slide
Wouldn’t I want to use a 6-month Measurement
Period if my variable hour employees mostly work
for only 6 months of the year?
See two slides later
5/13/2015 16
Standard Method: Different 1st MPs
2014 2015
January
Febru
ary
Marc
h
Apri
l
May
June
July
August
Septe
mber
Octo
ber
Novem
ber
Decem
ber
January
Febru
ary
Marc
h
Apri
l
May
June
July
August
Septe
mber
Octo
ber
Novem
ber
Decem
ber
1 Standard Stability period 2015
2 Standard Stability period 2015
12-month Measurement Period
1
2016
January
Febru
ary
Marc
h
Novem
ber
Decem
ber
12-month Measurement Period
2013
2
Standard Stability period 2015
Standard Stability period 2015
6-mo MP
6-mo MP
5/13/2015 17
When to Start Tracking Hours: Various MPs & APs
Standard Stability period 2015 3 6-mo MP
Six-month Measurement Periods
2014 2015
January
Febru
ary
Marc
h
Apri
l
May
June
July
August
Septe
mber
Octo
ber
Novem
ber
Decem
ber
January
Febru
ary
Marc
h
Apri
l
May
June
July
August
Septe
mber
Octo
ber
Novem
ber
Decem
ber
1
2016
January
Febru
ary
Marc
h
Novem
ber
Decem
ber
2013
6-month Meas.Period
5/13/2015 18
1
Plan Year 2015
1
6-month Meas.Period
6-month Meas.Period
6-month Meas.Period
6-month Stab.Period
6-month Stab.Period
6-month Stab.Period
Help in Setting Standard Periods
1. Standard Stability Period is probably plan year
2. Admin Period ends day before Stability Period begins
Standard Admin period can be 1, 2 or 3 months
3. Meas. Period ends day before Admin Period begins
4. Employees who were there during prior Measurement
Period: count their hours and determine if they are
eligible as of first day of Stability Period
5. Advantages and Disadvantages of 6 & 12 months
6. 780 hours in 6 months or 1,560 hours in 12 months
5/13/2015 19
Examples of Standard Periods
Co. A has calendar year plan
Co. B has April 1 plan year
Co. C has July 1 plan year
Co. D has September 1 plan year
5/13/2015 20
Various Stability & Measurement Periods
2015 2016
January
Febru
ary
Marc
h
Apri
l
May
June
July
August
Septe
mber
Octo
ber
Novem
ber
Decem
ber
January
Febru
ary
Marc
h
Apri
l
May
June
July
August
Septe
mber
Octo
ber
Novem
ber
Decem
ber
1 Standard Stability period 2015
Standard Stability period 2015
2017
January
Febru
ary
Marc
h
Novem
ber
Decem
ber
2014
12-month Standard Measurement Period
12-month Standard Measurement Period
5/13/2015 21
1
1
12-month Standard Measurement Period
Standard Stability period 2015
Standard Stability period 2015 1
12-month Standard Measurement Period
Various Stability, Meas. & Admin Periods
Measurement Period Administrative
Period
Stability Period
Dec 1, 2013-Nov 30, 2014 Dec 2014 Jan 1 – Dec 31, 2015
March 1, 2014 – February
28, 2015
March 2015 April 1, 2015 – March 31,
2016
June 1, 2014 – May 31,
2015
June 2015 July 1, 2015– June 30,
2016
Aug 1, 2014 – July 31,
2015
Aug 2015 Sept 1, 2015 – Aug 31,
2016
5/13/2015 22
6 Month Meas. Periods in 2014
2014 2015
January
Febru
ary
Marc
h
Apri
l
May
June
July
August
Septe
mber
Octo
ber
Novem
ber
Decem
ber
January
Febru
ary
Marc
h
Apri
l
May
June
July
August
Septe
mber
Octo
ber
Novem
ber
Decem
ber
1 Standard Stability period 2015
Standard Stability period 2015
2017
January
Febru
ary
Marc
h
Novem
ber
Decem
ber
2013
12-month Standard Measurement Period
12-month Standard Measurement Period
5/13/2015 23
2
1 Standard Stability period 2015
Standard Stability period 2015 1
6-month Meas.Period
6-month Meas.Period
Help in Setting Initial Periods
1. Stability Period is same length as Standard Stability
Period, but ER does not set start date
2. Admin Period ends day before Stability Period begins Length of combined Initial Measurement + Administrative
Periods cannot exceed 13 months + a partial month.
Can have “split” Administrative Period
3. Meas. Period ends day before Admin Period begins Starting date varies depending on employee’s hire date
Initial Measurement Period can start on hire date or first of
next month E.g., Hire date Aug 13: Meas. Period can start Aug13 or Sept. 1
Same Measurement Period for all employees in same
category (same 4 categories as noted earlier)
5/13/2015 25
Limit on Length of Initial
Admin. & Measurement Periods
13 months. Initial Measurement Period and
Administrative Period combined may not extend beyond
the last day of the first calendar month beginning on or
after the one-year anniversary of the employee’s start
date (totaling, at most, 13 months and a fraction of a
month).
Example: Employee hired Feb. 13, 2015: Feb 13-28, 2015 = Part 1 of Initial Administrative Period
March 1, 2015 – Feb 29, 2016 = Maximum Measurement
Period
March 1-31, 2016 = Part 2 of Administrative Period
April 1, 2016 – March 31, 2017 = Stability Period
5/13/2015 26
Maximum Length of Initial Meas.+Admin
2015 2016
January
Febru
ary
Marc
h
Apri
l
May
June
July
August
Septe
mber
Octo
ber
Novem
ber
Decem
ber
January
Febru
ary
Marc
h
Apri
l
May
June
July
August
Septe
mber
Octo
ber
Novem
ber
Decem
ber
1 Standard Stability period 2015
Initial Stability period 2015
2017
January
Febru
ary
Marc
h
Novem
ber
Decem
ber
2014
12-month Standard Measurement Period
12-month Initial Measurement Period
5/13/2015 27
1 1
/
2
Initial Measurement Period and Administrative
Period combined cannot exceed 13 months +
partial month
Example: Using Both Initial &
Standard Methods
As new hire transitions to ongoing employee, employer
will track employee’s hours in both Initial and Standard
Measurement Periods
E.g., Brett is hired as a VH EE in Feb. 2015, so Initial
Measurement Period starts March 1, 2015.
Standard Measurement Period for all current employees
starts December 1, 2015, so employer also starts
tracking Brett’s hours December 1
5/13/2015 28
Using both Initial & Standard Methods
2015 2016
January
Febru
ary
Marc
h
Apri
l
May
June
July
August
Septe
mber
Octo
ber
Novem
ber
Decem
ber
January
Febru
ary
Marc
h
Apri
l
May
June
July
August
Septe
mber
Octo
ber
Novem
ber
Decem
ber
1 Standard Stability period 2015
Initial Stability period 2015
2017
January
Febru
ary
Marc
h
Novem
ber
Decem
ber
2014
12-month Standard Measurement Period
12-month Initial Measurement Period
5/13/2015 29
1
1
12-month Standard Measurement Period
Standard
Stability
1
/
2
Brett
hired
Brett becomes
ongoing EE
Measurement Methods
Newly Hired Employee
Reasonably Expected to be
Full-time
Newly Hired Employee not
Expected to be Full-time (and full-time employees who meet seasonal
definition) Ongoing Employee
Track Hours Monthly (even if
Look-Back Method Applies)
Initial Look-Back Measurement
Method
Standard Look-Back Measurement Method
Example where Employer Selects Look-Back Measurement Method for All Categories of Employees
Considerations
To which categories of employees will Look-Back method
apply?
To which particular employees will Look-Back method apply?
Set Standard Stability Period - probably Plan Year
Set Standard Administrative Period - 1, 2 or 3 months
Set Standard Measurement Period - probably 6 or 12 months
Use payroll records to track hours during Measurement Period
What is date Employer Mandate first applies to this employer?
5/13/2015 31
Considerations – continued Waiting Period rules also apply
Ongoing employees will be eligible as of first date Employer
Mandate applies (e.g., January 1, 2015) – if they met waiting
period requirement prior to that date
Set Initial Stability Period - same length as Standard
Set Initial Administrative Period - limit on Admin + Meas
Set Initial Measurement Period - probably 6 or 12 months
Will payroll system track hours and generate reports on individual
employees?
Track new hires’ hours in both Initial & Standard Measurement
Periods
5/13/2015 32
What If Employment
Circumstances Change?
Change in hours or employment status
Under Look-back or Monthly Measurement Method?
In Initial or Standard Measurement Period?
In Stability Period?
Periods for which employee has no hours of service
Upon rehire, is employee a new-hire or an ongoing
employee?
13-week rule
Rule of Parity
26-week rule for educational institutions
If on-going, do any hours count during the break?
5/13/2015 34
Change from PT, VH or Seasonal
To FT
During Initial Measurement
Period (New-Hire, using
Look-Back method) or
-Anytime using Monthly
method
Offer coverage by the earlier of:
--1st day of the 4th month after
the date the EE changes to an
eligible (FT) category, or
--1st day of the associated
stability period if EE was FT in
Initial Measurement Period
During Standard
Measurement Period, which
is also the Standard Stability
Period associated with the
prior Measurement Period
(under Look-Back method)
Change will not affect the
employee’s classification as a
FT employee (or not FT
employee) for the remainder of
the Stability Period.
--But in practice, employer is
likely to offer benefits.
5/13/2015 35
Look-Back Method over Four Years Employer with a calendar-year plan selects a 12-month measurement period:
Standard Measurement Period: December1st through the following November 30th
Administrative Period: December 1st through December 31st of same year
Stability Period: January 1st through December 31st of the next year
5/13/2015
Measurement Period
Admin Period
Measurement Period
Dec .1 – Nov. 30
Admin Period
Dec 1-31
Stability Period
Jan. 1 – Dec. 31
Measurement Period
Dec .1 – Nov. 30
Admin Period
Dec 1-31
Stability Period
Jan. 1 – Dec. 31
Measurement Period
Dec .1 – Nov. 30
Admin Period
Dec 1-31
Stability Period
Jan. 1 – Dec. 31
36
Measurement Period
Dec .1 – Nov. 30
Admin Period
Dec 1-31
Stability Period
Jan. 1 – Dec. 31
Change from FT
To PT, VH or Seasonal
During Initial
Measurement Period
(New-Hire, using Look-
Back method)
or anytime using Monthly
method
Hours are tracked monthly
for a new-hire who is
reasonably expected at date
of hire to work FT, even if
Look-Back method would
generally apply.
So, can drop employee’s
coverage in the month (s)he
changes to PT, if works
fewer than 130 hours that
month.
But must offer COBRA 5/13/2015 37
Change from FT
To PT, VH or Seasonal
After Initial Measurement
Period, which would be:
-in Initial Stability period,
-in Standard Measurement
period,
-in Standard Stability
period,
-in Administrative period
(under Look-Back method)
-In Stability period: EE would
continue to have coverage or not,
based on hours worked during
associated Measurement period.
-In Standard Measurement period:
ER would continue to track EE’s
hours, and total hours in
Measurement period would
determine eligibility during the
next Stability period.
--But Special Rule, exception to
general rule. See next slide.
5/13/2015 38
Change from FT To PT, VH or Seasonal
Special Rule
During Stability period,
(under Look-Back method)
Applies if EE changes to a
different position and goes
from FT to PT.
Disagreement whether it
applies even if EE only
changes from FT to PT but
remains in some position.
-Special Rule: “(f)(2) rule”
-ER can begin to apply the monthly
measurement method as of the 1st
day of the 4th calendar month
after change in employment
status, but only if:
1- The ER offered this EE MV
coverage from at least 1st day of
4th month of employment through
end of month change occurs, and
2- During each of 1st 3 full
calendar months following change
in status, EE averaged < 30 hrs/wk
5/13/2015 39
Periods during which EE has No
Hours of Service
Periods for which employee has no hours of service
Upon rehire, is employee a new-hire or an ongoing
employee?
13-week rule
Rule of Parity
26-week rule for educational institutions
If on-going, do any hours count during the break?
5/13/2015 41
13-Week Rule
If an employee has no hours of service for less than 13
weeks: When the employee returns to work, treat employee as an
ONGOING employee
Count hours before the break and during the break to
determine if employee is FT or not during the
Measurement Period
If an employee has no hours of service for 13 weeks or
more: When the employee returns to work, treat employee as an
NEW employee
The employee has a new Initial Measurement period
which begins on new date of hire. Count only hours after
the break..
5/13/2015 42
Rule of Parity
If an employee has no hours of service for less than 4
weeks: When the employee returns to work, treat employee as a
CONTINUING employee and count hours before the break
If an employee has no hours of service for 13 weeks or
more: When the employee returns to work, treat employee as an
ONGOING employee - new Initial Measurement period.
If employee has no hours of service for 4-13 weeks: Compare length of leave to length of prior employment time:
Leave > prior employment: new hire
Leave < prior employment: ongoing EE, count hours
5/13/2015 43
Hours to Count for Employees on
Leave and for Re-Hires
Types of Leave or Non-Service Count Hours to Determine Status?
Hours during Paid Leave Count as regular hours
Hours during “Special Unpaid Leave” --FMLA, USERRA, unpaid jury duty
Count as regular hours
Other unpaid leave or non-service:
• Leave for more than 13 consecutive weeks
Treat as terminated and rehire as a new employee
• Leave for less than 13 consecutive weeks
Option #1: Treat as a continuing EE, & count hours before & after leave, OR
• Rule of Parity: Leave = 4 - 13 weeks Leave > prior employment: new hire Leave < prior employment: count hours
• Rule of Parity: Leave = less than 4 weeks
Count hours before & after leave
5/13/2015 44
JAN FEB MAR APRL MAY JUNE JULY AUG SEP OCT NOV DEC
Work Gone Gone Work Work Work
Rule of Parity: Example #1
Example 1: Employee works 5 weeks, no work next two
months (8 weeks), then is rehired. Upon return to work:
--Can treat employee as a new employee, so
--hours worked prior to the break would not have to be
counted in determining FT – PT status during the Look-
Back Measurement Period.
5/13/2015 45
---------Count hours in April, May & June
Rule of Parity: Example #2
Example 2: Employee works three months, terminates
and is rehired 2 months later. Upon return to work:
--Treat employee as a ongoing employee,
--Hours worked prior to break must be counted in
determining FT – PT status during the Look-Back
Measurement Period.
----------Count all hours in MP
5/13/2015 46
JAN FEB MAR APRL MAY JUNE JULY AUG SEP OCT NOV DEC
Work Work Work Gone Gone Work
JAN FEB MAR APRL MAY JUNE JULY AUG SEP OCT NOV DEC
Work Work Gone Work Work Work Work Gone Gone Work Work Work
Bens No No Bens Bens Bens
Treatment of Continuing Employee
For “ongoing employee” (as opposed to “terminated and rehired”):
Measurement and Stability periods that would have applied
As if employee did not have the period with no hours of service
Example: Employee returns to work during a Stability Period in which the
employee would be treated as a full-time employee (based on hours worked
during associated Measurement Period):
Employee must be treated as full-time through end of stability period
And enrolled in medical benefits as soon as possible, 1st of next
month
-----Measurement Period Jan-June----- // ----Stability Period July – Dec----
-------Count all hours in MP
5/13/2015 47
Document Your Measurement
Methods and Periods
Have a separate written policy and add language to your
handbook, SPD, enrollment materials, plan document
At least: notify employees that eligibility will be determined
using Measurement Methods under the Affordable Care Act
Better: Specify which categories of employees will be
tracked under which Measurement Method
Define Variable Hour Employee and Seasonal Employee
Eligible and ineligible classes for health benefits coverage
Short explanation of Measurement and Stability Periods,
when hours will be tracked and when employees will be
eligible for coverage
48 5/13/2015
Guidance on Final Regs 2/10/14
Final Rule (227 pages):
https://s3.amazonaws.com/public-
inspection.federalregister.gov/2014-03082.pdf
IRS Fact Sheet (3 pages):
http://www.treasury.gov/press-center/press-
releases/Documents/Fact%20Sheet%20021014.pdf
IRS Qs & As (15 pages):
http://www.irs.gov/uac/Newsroom/Questions-and-
Answers-on-Employer-Shared-Responsibility-Provisions-
Under-the-Affordable-Care-Act
5/13/2015 49
Thank You!
QUESTIONS?
DISCLAIMER:
This presentation is intended for general
informational purposes only and does not
constitute legal advice.
Consult with your legal counsel to discuss how
laws discussed in this presentation apply to your
specific circumstances and affect your obligations.
5/13/2015 50
Overview of Large ER Mandate
5/13/2015
ALE may be subject to excise tax if at least 1 FT EE with household income 100-400% of FPL buys coverage in Exchange and gets a tax credit, and employer either:
Does not offer MEC to FT EEs and their dependents
Penalty = $2000/yr x (FT EEs – 30)
- 70%/95% and 80/30
- MEC definition
-Dependent cvrg
Offers coverage to FT EEs and dependents, but it is not affordable
or does not provide MV
Penalty = $3000/yr for each affected FT EE
- “Affordable”
- “Minimum Value”
52
Which Employees are Full-time?
At least 30 “hours of service”/week or 130/month “Hours of Service,” not hours worked
How to count time during leaves and breaks in service
Which employees are full-time and when?
Are you offering coverage to 70% of FT EEs (95% in
2016)?
5/13/2015 53
Full-time Employees: Hourly
Hours counted to determine full-time status include both:
Hours when work is performed, and
Hours for which an employee is paid or entitled to payment
even when no work is performed: vacation, holidays, illness,
disability, layoff, jury duty, military duty or leave of absence
But not if employee is paid by a third party
5/13/2015 54
Full-time Employees: Non-Hourly
Alternative methods to determine full-time status of non-
hourly employees:
Actual hours of service
Days-worked equivalency method – 8 hours if > 1 hour
Weeks-worked equivalency method – 40 hours if > 1 hour
Cannot use a method that would understate employee’s
actual hours and count a full-time employee as part-time
5/13/2015 55
Special Categories of Employees
Adjunct Faculty Members - 2 ¼ hours/hour of classroom
time + actual hours outside of class
School employees – full-time even if no hours during
school break periods
On-call employees – reasonable method
Employees on Layovers - reasonable method
Bona fide volunteers – are not employees
Real estate agents & Direct sellers – are not employees
Home care workers – are employees of recipient
employer
5/13/2015 56
Standard Look-Back Method:
Stability Period Offer coverage to employees who were full-time during
the Standard Measurement Period
Set starting date as of first day of Plan Year
Length is generally the same as the Measurement Period
For full-time employees during Measurement Period: must be at least six consecutive calendar months, and
cannot be shorter than the Measurement Period
E.g., can’t have 12 month Measurement Period & 6
month Stability
For part-time employees during Measurement Period: may not be longer than the Standard Measurement Period
5/13/2015 57
Another Way to Show How the Look-Back
Method Works
5/13/2015
Meas Per 2 Meas Per 3 Meas Per 5
Stability Per 1 Stability Per 2 Stability Per 3
Meas Per 4
Stability Per 4
Dec 1–Nov 30 Dec 1–Nov 30 Dec 1–Nov 30 Dec 1–Nov 30 Dec 1–Nov 30
Stablty Per 1 Jan 1-Dec 31
Stablty Per 2 Jan 1– Dec 31
Stablty Per 3 Jan 1-Dec 31
Stablty Per 4 Jan 1-Dec 31
Admin Period
= Dec 1-Dec 31
Meas Per 1
Calendar year plan, 12-month MP & SP, 1-month AP
* During Measurement Period (MP): track employees’ hours.
58
top related