It’s been one year since the Supreme Court upheld most of the Patient Protection and Affordable Care Act (PPACA). As the law continues to be implemented, employers have been scratching (or even banging) their heads in frustration over the perverse consequences of the rules delivered from Washington.
One of those is the PPACA’s definition of full-time work as 30-hours-per-week. Under the health care law, employers with 50 or more full-time equivalent employees must offer health insurance to all full-time workers and their dependents or else potentially pay a penalty. The penalty would be likely be based on the number of full-time employees, again defined as those individuals working 30 hour per week; and part-time workers are not included in the penalty calculation. (This flowchart will help you figure out if your business qualifies.)