Health Care Reform Resource Content Enhanced With New How To
Author: Tracy Morley, XpertHR Legal Editor
An applicable large employer, defined as an employer that employed an average of at least 50 full-time employees, including full-time equivalent employees on business days during the preceding calendar year, may be subject to an employer shared responsibility payment (also known as the "pay or play" penalty) if it does not offer minimum essential coverage to its full-time employees or if the coverage offered to full-time employees does not meet the minimum value and affordability requirements under the Affordable Care Act. The determination as to whether an employee is full-time is done on a monthly basis and can be a complex undertaking for the employer.
To help employers determine whether an employee is properly categorized as full-time or part-time, XpertHR has added How to Determine Full-Time Employee Status Using the Look-Back Measurement Method and Evaluate Pay or Play Penalties to its Health Care Reform Resource Center.
This How To has also been added to the following resources:
- Calculate Penalties Under the Affordable Care Act, found in the Tasks Tool;
- Determine Full-time Employee Status for 'Pay or Play' Penalty Purposes, found in the Tasks Tool;
- Determine Applicable Large Employer Status Under the Affordable Care Act, found in the Tasks Tool;
- Health Care Reform Timeline, found in the Quick Reference Tool; and
- Determine if a Penalty Is Owed Under the Affordable Care Act, located in the LiveFlo Tool.