Determine Full-Time Employee Status for "Pay or Play" Penalty Purposes

Key Points

  • An employer that does not offer affordable, minimum level coverage may be subject to a shared responsibility payment if at least one full-time employee receives a premium tax credit or cost sharing assistance to purchase coverage through a health care exchange.
  • A full-time employee is one who works an average of 30 or more hours per week during a month.
  • It is important that employers identify the full-time employees to whom coverage must be offered.

Additional Resources