VII. Identification of Full-Time Employees

C. Look-Back Measurement Method

6. Variable Hour Employees

As described in the preamble to the proposed regulations, with respect to certain positions of employment, employers have indicated that they could not determine at the start date whether the employee would be a full-time employee because an employee’s hours of service in that position may vary significantly herunterladen. Particularly in the hospitality and retail industries, employers requested that they be permitted to determine full-time employee status for employees whose hours may vary significantly by first considering hours of service for a period of time after the start date herunterladen. In response to these comments made to the notices published before the proposed regulations, the proposed regulations generally provide that with respect to these employees, referred to as variable hour employees, an employer could use an initial measurement period, in combination with any administrative period, that did not extend beyond the last day of the first calendar month beginning on or after the first anniversary of the employee’s start date catalina herunterladen. The proposed regulations treat an employee as a variable hour employee if, based on the facts and circumstances at the employee’s start date, the applicable large employer member cannot determine whether the employee is reasonably expected to be employed on average at least 30 hours of service per week during the initial measurement period because the employee’s hours of service are variable or otherwise uncertain herunterladen. For this purpose, the applicable large employer member may not take into account the likelihood that the employee may terminate employment with the applicable large employer (including any member of the applicable large employer) before the end of the initial measurement period herunterladen. See proposed § 54.4980H-1(a)(43).

Commenters, generally representing employee organizations, suggested that the treatment provided to variable hour employees be removed youtube videos downloaden und konvertieren. In general, these commenters suggested that employers would categorize an excessive number of employees as variable hour employees in order to take advantage of the ability to avoid section 4980H liability while not offering coverage during the first year of employment nintendo wii spiele download kostenlos. These final regulations retain the treatment of variable hour employees because with respect to certain positions of employment involving variable hours, it is not reasonable to require that an employer assume what those hours will be download quickly. In response to the comments, however, the final regulations explicitly set forth certain factors to take into account in determining whether the employer, at the employee’s start date, could not determine whether the employee was reasonably expected to be employed on average at least 30 hours of service per week during the initial measurement period tu dortmund semesterticket. These factors are described in section VII.C.2 of this preamble and are set forth at § 54.4980H-1(a)(49).