Full-time employee for a calendar month if he or she averages at least 30 hours of service per week. 130 hours of service in a calendar month is treated as the monthly equivalent of at least 30 hours of service per week
When beginning your ACA filing, it is important to know who is considered a full-time employee. Determining who is considered a full-time employee may be more difficult than it initially seems. For purposes of Employer Shared Responsibility provisions, the IRS defines a full-time employee as such: “[A]n employee is a full-time employee for a calendar … Read more
After identifying your common law employees, the next step to preparing for ACA reporting is determining your monthly total of full-time employees. Full-Time Employee Definition For purposes of the Employer Shared Responsibility provisions, the IRS defines a full-time employee as such: “[A]n employee is a full-time employee for a calendar month if he or she … Read more
An important step that you’ll want to take to prepare for ACA reporting is to identify full-time employees for each month. You’ll want to be very careful with this calculation as the IRS is very specific with how it counts full-time employees. Full-Time Employees – Definition IRS defines a full-time employee like so: An employer’s … Read more