Under the Affordable Care Act, how are hours of service measured for an employee who is out on a special unpaid leave?
Author: Gloria Ju
When an employee takes a special unpaid leave, the employer must determine hours of service by either:
- Determining the average hours of service per week during the measurement period, excluding the special unpaid leave time, and using that average for the entire measurement period; or
- Crediting the employee with hours of service for the special unpaid leave at a rate equal to the average weekly rate at which the employee was credited with hours of service during the other weeks in the measurement period.