Employer Mandate Under the ACA: Determining Full-Time Employees for Employer Penalties | Practical Law

Employer Mandate Under the ACA: Determining Full-Time Employees for Employer Penalties | Practical Law

A Practice Note addressing the IRS's rules for determining who are full-time employees in calculating penalties under the Affordable Care Act's (ACA's) employer mandate (also known as the "play or pay" requirement). This resource includes numerous examples illustrating the rules set out in IRS implementing guidance.

Employer Mandate Under the ACA: Determining Full-Time Employees for Employer Penalties

Practical Law Practice Note 9-524-2565 (Approx. 37 pages)

Employer Mandate Under the ACA: Determining Full-Time Employees for Employer Penalties

by Practical Law Employee Benefits & Executive Compensation
Maintained • USA (National/Federal)
A Practice Note addressing the IRS's rules for determining who are full-time employees in calculating penalties under the Affordable Care Act's (ACA's) employer mandate (also known as the "play or pay" requirement). This resource includes numerous examples illustrating the rules set out in IRS implementing guidance.