VII. Identification of Full-Time Employees
F. Short-Term and High-Turnover Employees
1. Short-Term Employees
In the preamble to the proposed regulations, the Treasury Department and the IRS requested comments on the treatment of short-term employees, meaning employees who are reasonably expected to average at least 30 hours of service per week and are hired into positions expected to continue for less than 12 months (but not including seasonal employees, who are employees in positions that also last a certain limited period but are expected to recur on an annual basis) netflix which movies. A short-term employee with a tenure of under three months generally should not raise issues under section 4980H as the employer generally would not be subject to liability under section 4980H with respect to those employees provided the employer sponsors a group health plan for which the employee would have been eligible had the employee continued working beyond the three months aus spotify herunterladen. The Treasury Department and the IRS continue to be concerned about the potential for abuse of any exception for short-term employees through the use of initial training period positions or other methods intended to artificially divide the tenure of an employee into one or more short-term employment positions in order to avoid application of section 4980H youtubeer videos. For these reasons, the final regulations do not adopt any special provisions applicable to short-term employees.