This article summarizes the rules related to changes in employment status when the first positions is subject to monthly method under Final Employer Shared Responsibility regulations.

Final Employer Shared Responsibility regulations provide methods to count employee hours of service for purposes of determining who is a “full-time employee” under the Patient Protection and Affordable Care Act (“PPACA”). Under these rules, employers may use either the look-back method or monthly measurement method to determine who is a full-time employee for purposes of the Employer Shared Responsibility Mandate and the IRS reporting requirements.

This article contains a summary of the change in employment status rules that apply when the first position is subject to the monthly method under the final regulations.

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