Cobra, retirees and other non-employees (Cobra/N ) that are offered coverage are coded differently on the 1095-C form. HCM assigns the following unique classifications for these employees:
- If Cobra/N but was never an employee during the year
- Assign them to the Cobra/N class and terminate them when this coverage ends
- If Cobra/N after being an employee during the year
- Close the health event as an employee
- Start a new health event under the Cobra class
- Enter coverage begins date and cobra class in the new event
- If Cobra/N results from a full time employee experiencing a reduction of hours and then changing to part time
- Close the health event as a full time employee
- Start a new health event using a part-time eligible class
- If Cobra/N due to reduction of hours and the employee waives coverage, simply move them to a non-eligible class