Full-time employees must be offered coverage to avoid IRS penalties under the Affordable Care Act (ACA) Employer Mandate. But how do you know if your employees are considered full-time or part-time?
Cory Jorbin, Chief Compliance Officer West Region of HUB International, discusses why we measure employee hours and how to correctly classify employees according to ACA guidelines. He also explains the monthly measurement method used by the IRS to determine full-time or part-time status.
This is chapter three of HUB’s five part series reviewing various aspects of the Affordable Care Act Employer Mandate. Other chapters in this series: