1095-C Line 14 shows 1H No offer of Coverage for employees who waived coverage

Below is from the Q&A document from the December 2015 webinar:

Q19: How do you code employees who are eligible for ACA but chose to waive coverage?  (from Q&A December webinar)

A: Line 14 and 15 information pertains to what the employee was offered (i.e. what they are eligible for), not what they actually enrolled in.

I interpret this answer to mean we do not have to enroll these employees in the plan, as long as eligibility profiles are defined appropriately, but I don't think this is the case.

Line 14 shows as 1H No offer of coverage for these employees.  I have confirmed their eligibility for the plan by starting an enrollment, and that plan appears as the only one eligible.