Affordable Care Act

Overview

Under the Affordable Care Act, effective January 1, 2015, employees who average more than 30 hours a week during a defined measurement period in the prior calendar year are eligible to receive health insurance while they are employed during the next full calendar year. 

University HR is responsible for benefits related to the Affordable Care Act.  Information on ACA eligibility can be found here. 

Allocating ACA costs

Unless specifically prohibited by the sponsor or award, these health insurance costs are allowable as direct charges on funds 500/510 accounts, assuming the costs are allocated appropriately. 

The method for allocating the fringe will depend on whether the Department utilizes a salary holding account. 

• If a salary holding account is used, the health benefits should be allocated based on the actual pay of the individual for the time period.  If the individual was not paid during the time period, the most recent HR Appointment information should be used.
• For all others, the allocation should be based on the HR appointment effective during the time period. 

Last updated: 09/28/2026