Determine Full-Time Employee Status for "Pay or Play" Penalty Purposes Under the Affordable Care Act

Key Points

  • Under the Affordable Care Act (ACA), an applicable large employer that does not offer affordable, minimum-level coverage may be subject to a shared-responsibility payment.
  • Under the ACA, a full-time employee is one who works an average of at least 30 hours per week, or at least 130 hours in a calendar month.
  • Employers must identify the full-time employees to whom coverage is offered.

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