Under the Patient Protection and Affordable Care Act (“PPACA”), an employee’s status for purposes of the Employer Mandate depends upon the employee’s “hours of service.” Final regulations published in February 2014 prescribe which hours must be included. Generally, “hours of service” include any hour for which an employee is paid or entitled to payment when duties are not performed such as vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty, or leave of absence.
Updated January 2018.