- Post Date: 09/03/2014
Employers must carefully determine who are full-time vs. full-time equivalent employees vs. seasonal employees. There are special rules that pertain to each of these. Measurement methods to aid in determining the classification of your employees for ACA purposes are broken down by monthly and look-back periods.
Full-Time vs. Full-Time Equivalent
- Full-time employees are counted for large employer determination and must be offered coverage (along with dependents) to avoid penalties.
- Full-time equivalent employees are counted as a fraction for large employer determination and do not have to be offered coverage.
- Seasonal employees have special rules that apply for large employer determination and for offering coverage (along with variable hour employees).
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