How do I Calculate Full-Time Hours For Employee Who Takes Time Off?
We have an employee who works full-time. This employee takes off from time to time. There will be 2 months she works full time and then she might decide that she’s taking a month off to go to Mexico to visit family. Then she come back and wants full-time hours back. A month later she takes off to Mexico again for 2 weeks and then comes back. She is full time when she is here but leaves frequently. What is the requirement for employees such as this one?
Answer
When calculating full-time hours you can use a reasonable the IRS look back period of up to 12 months. This allows employers in your situation to show that certain full-time employees do not qualify for full-time benefits. Essentially if she works more than 30 hours a week average of 12 months she is full-time and you must offer benefits, if not then not. If you aren't required to insure her then she can use the Marketplace to get cost assistance without you being penalized.