Summary
What constitutes an ACA full-time employee or a part-time employee?
Resolution
This is provided for informational purposes only and should not be construed as professional advice.
As outlined by the IRS a full-time employee (for Affordable Care Act reporting purposes) is an employee that works more than 130 hours in a month.
As outlined by the IRS a part-time employee (for Affordable Care Act reporting purposes) is an employee who works less than 130 hours in a month.
Visit http://www.irs.gov/uac/Affordable-Care-Act-Tax-Provisions-Home for more information.
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