Determining Full-Time versus Part-Time Employees
For purposes of the Employer Mandate shared employer responsibility provisions of PPACA, a "full-time employee" is an employee who is employed on average at least 30 hours per week and more than 120 days per calendar year. Only employees deemed as full-time need to be offered coverage. When it cannot be determined if an employee is reasonably expected to work on average at least 30 hours per week employers can rely on safe harbor methods for determining the employee’s status. A group will need to set a “Measurement Period” and a “Stability Period” that they will use to evaluate the employee’s hours worked to deem them full-time or part-time. Employees will be re-evaluated annually for a change in eligibility at a set “Standard Measurement Period”.
Plan Years on or after January 1, 2014
09/25/2012: The Affordable Care Act: Full-time Employees and Waiting Periods (Ernst & Young)
09/11/2012: New guidance on determining "full-time employees" under health care reform (SBAM)