Compliance Alert: §4980H Employer Mandate Requirements & Penalties
… monthly measurement method or the look-back measurement method. The chosen measurement method must be used consistently for all employees, or at least all hourly employees. The rules only permit differentiating the measurement method for the following categories: (a) hourly and salaried; (b) union and non-union; (c) different geographic locations; or (d) different entities within the same aggregated ALE group. Under the monthly measurement method, employees with 130 or greater hours of service in a month are full-time. Under the look-back measurement method, employees who averaged full-time hours during the previous measurement period are generally full …
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