Case Studies

Case Studies

View our Payroll Data Aggregation, ACA Reporting and Benefit Eligibility Tracking Case Studies.

Who’s Where is committed to outstanding product delivery supported by world-class customer service to clients who have a need to consolidate payroll, human resources and benefit data into a data warehouse for benefit eligibility tracking, ACA reporting, benefit contribution funding and vendor census and contribution reporting. Since the first software solution was developed in 2004, our success has been proven by the long-term business relationships we maintain with our clients. There are currently more than 3,000 locations (with over 100,000 employees) utilizing Who’s Where products and services.

Who’s Where is a division of Points North, a nationally-recognized software firm that has been developing innovative solutions for a variety of industries since 1994. Our corporate mission is to provide software products that organize and consolidate data to mitigate risk and enhance compliance.
  • Read the Review & Testimonial

    Who'sWhere has streamlined the tracking of eligibility for our benefits plans across the diocese of Duluth in our parishes as well as in our general administration over the course of the months that we've been taking advantage of Who'sWhere we've actually surfaced some parishes and some individuals, employees in the parishes that didn't know they were eligible for benefits packages. And so that's a great benefit to improve our employee relationship and to be good stewards so the resources in trusted to us. Who'sWhere has streamlined the cash flow and providing us with electronic invoices as well as electronic payments. And that simplified the process for both the administration of the diocese as well as individual parishes. Who'sWhere has also provided us with an electronic archive of data and information that now we will be able to access in mind to help us better and be good stewards of the resources and trusted to our care. 


    So Who'sWhere has improved parish relations, the communication between our central office and business administrators and bookkeepers. The information, the data is more reliable. The role of the Bishop is to teach and to sanctify, and to govern, which means to provide good stewardship and oversight to the resources that are entrusted to the care of the diocese. And Who'sWhere helps me be assured that our people, our employees are being well taken care of, as well as good administration is happening in the diocese of Duluth. So the benefits to Who'sWhere, not only makes my finance officer happy, but it makes parish business administrators and bookkeeper's happy and it makes me happy.

  • Read the Review & Testimonial

    We have Who'sWhere doing a number of things for us, we have a medical plan, a dental plan, a 403 B plan and an old pension plan. And we use Who'sWhere to basically move funds for all those plans between the parishes and the diocese. We had some situations where, employees were eligible for our pension plan and, because you know, through the years, employee status changes at the parish, they became eligible and the bookkeeper was not aware of the of that. And so the parish was not contributing to our pension plan appropriately. And we got in a situation where, many years had gone by and that employee was overlooked. So these are very significant risks that the parishes are in the diocese. So we really are, we're looking to Who'sWhere program to help us manage that.  


    It especially came out in the implementation when we're working with the bookkeeper and getting all their employees, added to the system and you start asking questions about date of hire and how many hours they've been working or if their salary, do you know, what was the assumption on how many hours that was for? And that's where it became obvious we had some problems. From the employee standpoint too it's a very valuable tool because once the money is deducted from their paycheck, they expect the money to get into their retirement fund where they can view it online and in before Who'sWhere we could not do that. A big concern for me is the finance officer's cashflow, and so what I was seeing is that the payments were coming in in the long drawn out process from the parishes and we have to pay our medical insurer on a monthly basis no matter what. 


    And so if I don't collect the money from the parishes, we're in a cash shortage position. So this program really made a difference in my job. I'm also able to work better with parishes that are in a cashflow situation themselves, understanding their situation and basically allows me to plan for their shortages as well. Before Who'sWhere we really didn't, we didn't really know all of the employees that were employed by the parishes in the diocese. So we didn't really have a good grasp of the number of people employed, how much people were being paid. There was no reporting in place with Who'sWhere we're now collecting that information on a monthly basis. During the implementation, we were assigned a couple of staff from the Points North and they were really key in helping us bring the parishes on board with this new program. We had bookkeepers in quite a variety of, of knowledge about computers and the internet and so forth, so they were able to really bridge that gap. I would definitely recommend that Who'sWhere product, put out by Points North. It's been a great asset to our diocese and, positions us for the future and really providing a great benefit to the parishes and it really allowing us to fulfill our obligations to all the people who work for the diocese.


National and Special Collections Administration

We are dedicated to helping our clients navigate the complexity of ACA and employee eligibility reporting. Below you will find answers to many of the frequently asked questions about employer reporting requirements and what to expect from the Internal Revenue Service.
  • Which employers are subject to the ACA’s reporting requirements?

    Generally, all “Applicable Large Employers (“ALE”) are subject to the reporting requirements. An ALE is defined as an employer with 50 or more Full-Time and/or Full-Time equivalent employees. Small employers (i.e. less than 50 employees) that self-insure their health benefits are also subject to the reporting requirements.

  • Which employees must receive a 1095-C Form?

    A 1095-C form must be filed for each Full-Time employee who worked for at least one calendar month during a reporting year. A Full-Time employee is a common-law employee averaging at least 30 hours of service per week (or 130 hours per month). An employer is not required to prepare and file a 1095-C form for variable hour employees who were in an initial measurement period for all months of their employment during the relevant calendar year.


    For self-insured health plans, a 1095 form must be filed for every employee who is covered (regardless of Full-Time or Not Full-Time status). This form will also indicate coverage months for the employee’s dependents and spouse. In addition, any other individuals who received coverage during the calendar year must also be reported.


  • How do I determine if an employee is Full-Time for ACA purposes?

    For purposes of Forms 1094-C and 1095-C, the term “Full-Time employee” means a Full-Time employee as defined under section 4980H and the related IRS regulations. No other definition of “Full-Time” is applicable for ACA purposes. As per the regulations, a Full-Time employee is an employee who, for a calendar month, is determined to be a Full-Time employee under either the monthly measurement method or the look-back measurement method (as applicable to that employee). The monthly measurement method and the look-back measurement method are the two methods provided under the section 4980H regulations for determining whether an employee has performed sufficient hours of service to be considered a Full-Time employee.

  • Does a Full-Time employee who declines coverage receive a 1095-C form?

    Yes, the form reports offers of coverage, not enrollments or waivers. All Full-Time employees (those who average 30 hours per week, 130 hours per month) must be reported on the 1095 form.

  • How is an employee with continuation COBRA coverage reported?

    For purposes of Forms 1094-C and 1095-C, the term “Full-Time employee” means a Full-Time employee as defined under section 4980H and the related IRS regulations. No other definition of “Full-Time” is applicable for ACA purposes. As per the regulations, a Full-Time employee is an employee who, for a calendar month, is determined to be a Full-Time employee under either the monthly measurement method or the look-back measurement method (as applicable to that employee). The monthly measurement method and the look-back measurement method are the two methods provided under the section 4980H regulations for determining whether an employee has performed sufficient hours of service to be considered a Full-Time employee.

  • For line 14 of Form 1095-C, how are partial months of coverage due to termination of employment reported?

    For ACA purposes, an employer is only considered to have offered coverage for a month if that coverage applied for every day of that month. However, an exception applies for terminated employees. If an employee terminated before the last day of a month, but the employee would have had coverage for the entire month if they had not terminated, the employer can consider that employee as having been offered coverage for the entire month.

  • When reporting the cost of coverage, what dollar amount is reported on Line 15 of the 1095-C form?

    For Line 15 of the 1095-C form (which is completed only when Codes 1B, 1C, 1D or 1E are used on Line 14) only the monthly single-only premium amount is used for the base level plan meeting minimum value requirements as per IRS regulations. Therefore, if an employer offers a PPO, HMO and an HDHP plan and the HDHP plan is the base plan meeting minimum value requirements, the monthly premium for the HDHP plan should be entered on Line 15, regardless of whether the employee actually enrolled in that specific plan.

  • Is reporting required for employees who received their health benefits from a multiemployer plan and for whom payment was submitted to the plan?

    Yes, under the Multiemployer Interim Rule Relief, code 2E should be reported for any month for which the multiemployer arrangement interim guidance applied for an employee. An employer does not need to report on the enrollments/waivers or affordability in this scenario.

  • What methods can I use to count hours of service?

    IRS regulations define an hour of service to mean each hour for which an employee was paid, or entitled to payment, for the performance of duties for their employer, and each hour for which an employee was paid, or entitled to payment by an employer for a period of time during which no duties were performed due to vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty or leave of absence (as defined in 29 CFR 2530.200b–2(a)). For employees paid on an hourly basis, an employer is required to calculate actual hours of service from records of hours worked and hours for which payment was made or was due. For employees paid on a non-hourly basis (such as salaried employees), an employer may calculate the actual hours of service using the same method used for hourly employees, or an employer may use a days-worked equivalency crediting the employee with eight hours of service for each day that an employee would have been required to be credited with at least one hour of service, or a weeks-worked equivalency whereby an employee is credited with 40 hours of service for each week during which an employee would have been required to have been credited with at least one hour of service. It should be noted that IRS regulations prohibit use of these equivalencies in circumstances in which their use would result in a substantial understatement of an employee’s hours of service in a manner that would cause that employee not to have been treated as a Full-Time employee.

    What is a Seasonal Employee for ACA purposes?

    Are all employers required to e-File with the IRS?


  • What is a Seasonal Employee for ACA purposes?

    For ACA purposes, a seasonal employee refers to an employee in a position for which their customary annual employment will be six months or less. In this context, “customary” means that by the nature of the position, an employee typically works for a period of six months or less, and that period should begin each calendar year during approximately the same time of the year, such as summer or winter. In certain instances, an employee can still be considered a seasonal employee even if the seasonal employment is extended in a particular year beyond its customary duration (regardless of whether the customary duration is six months or is less than six months). For example, if snow plow operators have a customary annual employment period of six months, but are asked in a particular year to work an additional month because of an unusually heavy snow season, they would still be considered seasonal employees.

  • Are all employers required to e-File with the IRS?

    If an employer is going to file 250 or more forms, that employer must file electronically. The 250-or-more requirement applies separately to each type of form filed and also applies separately for original and corrected returns. For example, if an employer is going to file 500 1095-B forms and 100 1095-C forms, that employer must file their 1095-B forms electronically, but they are not required to file their 1095-C forms electronically. If an employer has 150 1095-C forms to correct, that employer may file their corrected returns on paper since they fall under the 250 threshold. However, if the employer has 300 1095-C forms to correct, those forms must be filed electronically. It should be noted that the IRS encourages all employers to file electronically regardless of their total number of forms.


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