Full-time employees under look-back measurement method?

There is a limited non-assessment period if an Applicable Large Employer (ALE) is using the look-back measurement method, and the employee is reasonably expected to be a full-time employee at his or her start date. This period coincides with the employee's waiting period, which begins on the employee's start date. This period cannot be longer than three months after the employee's start date, regardless of how long the employee's waiting period is.

When an ALE brings on a full-time new hire, the Zenefits ACA Compliance app assumes the employee will work at least 130 hours per month. Once the employee's waiting period is over, the ALE is required to offer coverage.

In addition, the employee's waiting period only counts as a limited non-assessment period if the employer offers the employee minimum value health coverage by the first day of the first month following the end of the period.

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