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How to determine hours worked for new variable-hour employees under health care reform

Topic: 
INSURANCE--HEALTH
Author: 
Society for Human Resource Management.
Publisher/Date: 
Alexandria, Va. : SHRM, 2014
Series: 
SHRM how-to guides
Note: 
4/4/2014
Summary: 
Beginning January 1, 2015, under the shared responsibility provisions of the Patient Protection and Affordable Care Act (PPACA), all employees with an average of 30 or more hours of service per week or 130 hours of service per month must be eligible for affordable health coverage with minimum value, or the employer may be subject to a penalty. If an employer cannot determine at the hire date whether an employee will have on average at least 30 hours of service per week, the employee would be considered a new variable-hour employee.