Determining whether variable-hour employees are entitled to offer of health insurance

Beginning January 1, 2015, the Affordable Care Act (ACA) will require large employers (with 50 or more full-time and full-time equivalent, or FTE, employees) to offer minimum essential health insurance coverage to at least 95 percent of their full-time employees (and their dependents) or pay a penalty on all full-time employees (not including the first 30). This is commonly referred to as "play or pay." For a large employer with a full-time workforce (employees who work more than 30 hours per week), it's easy to determine who needs an offer of health insurance to avoid a penalty: everyone. But what about employers with large variable- hour workforces that aren't sure who qualifies for an offer of health insurance coverage as a full-time employee? Read More...