Under the Affordable Care Act, school districts must notify all current employees by October 1, 2013, of the availability of health insurance marketplace (i.e. health insurance exchanges). After October 1, 2013, all new hires must be notified within fourteen (14) days of hire. This notice must be provided to all employees and new hires regardless of their part-time or full-time status, and regardless of their plan enrollment status.
Sample forms have been provided by the U.S. Department of Labor at the following addresses:
-Model form http://www.dol.gov/ebsa/pdf/FLSAwithplans.pdf
-COBRA Model form http://www.dol.gov/ebsa/modelelectionnotice.doc
For ease of issuing this notice to all current employees by the October 1, 2013 deadline, it is recommended that school districts send the exchange notice to all of those current employees would be entitle to receive a Form W-2 from the school district on September 30, 2013, if the school district were to send out Form W-2s on that date.
Additionally, there is no requirement in the Affordable Care Act mandating that the exchange notice must be given in hard-copy, paper format to current employees or to new hires. The exchange notice may be given in electronic format and emailed to all employees. Districts are encouraged to keep a record of the exchange notice send to all current employees by the October 1, 2013 deadline, and include a copy of the exchange notice in all new hire paperwork.