First calendar month of employment?
There is a limited non-assessment period for new hires, if the employee’s first day of employment is a day other than the first day of the calendar month. This period is the employee’s first calendar month of employment. During this limited non-assessment period, an ALE Member will not be subject to a penalty for failing to offer coverage to a full-time employee.
For example, if an employee started work on March 3, then their limited non-assessment period is March 1 through March 31. During this calendar month, the Applicable Large Employer (ALE) will not be penalized for failing to offer coverage, and would not be required to offer coverage until April 1.
However, if the employee's start date was on March 1, there would be no limited non-assessment period.
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