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.