In February 2014, final rules were issues regarding how to count employee hours and determine employee full-time status for purposes of the Employer Shared Responsibility mandate. Under the final rules, employers have the option of using the look-back method to determine the status of an employee as a full-time employee during a future period (referred to as a stability period), based upon the hours of service of the employee in a prior period (referred to as a measurement period).
To assist employers who have chosen to use the look-back method to communicate the implications to their employees and their eligibility for benefits, Gallagher has developed numerous sample communications. One sample communication is for newly hired employees subject to initial measurement, administrative, and initial stability periods. We also have a second sample communication for ongoing employees. Lastly, to assist employers with unique employee populations, we have taken these two pieces and have customized them for higher education employers with adjunct faculty and employers with employees who are subject to “on-call hours.