VII. Identification of Full-Time Employees

C. Look-Back Measurement Method

11. New Employees Who Are Neither Variable Hour Employees nor Seasonal Employees

Under the proposed and final regulations, an ongoing employee is an employee who has been employed by an applicable large employer member for at least one complete standard measurement period download film via itunes. The proposed regulations provide rules for application of the look-back measurement method to new employees who are variable hour employees and seasonal employees but the proposed rules do not fully explain how full-time employee status is determined for other new employees herunterladen. The final regulations clarify how an applicable large employer member determines full-time employee status of its new employees who are not variable hour employees or seasonal employees, for the period before the rules for ongoing employees apply (that is, for the period before the employee has been employed for a complete standard measurement period) Download free cliparts.

In general, before becoming an ongoing employee, full-time employee status for a new employee who is reasonably expected at the employee’s start date to be a full-time employee (and who is not a seasonal employee) is based on that employee’s hours of service each calendar month (but note that an employer will not be subject to a section 4980H(a) assessable payment for the initial three full months of employment if the employee is otherwise eligible for an offer of coverage during those three months and is offered coverage by the first day following those three months (and the employer will not be subject to a section 4980H(b) assessable payment for those months if the coverage offered provides MV) download excel 2010 for free.

A definition of part-time employee is added to the final regulations for a new employee who is reasonably expected at the employee’s start date not to be a full-time employee (and who is not a variable hour employee or a seasonal employee) gps app kostenlos downloaden. The same rules that apply to new variable hour employees and new seasonal employees apply to new part-time employees. In the normal case, an employer’s categorization of a new employee as a part-time employee or variable hour employee does not affect the way the look-back measurement method applies (because the initial measurement period is available to both types of employees) hp scanner herunterladen.