Non-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 a variable hour employee, seasonal employee or part-time employee. This period covers the initial measurement period for that employee and the administrative period immediately following the end of that initial measurement period. During this limited non-assessment period, an ALE Member will not be subject to a penalty for failing to offer coverage to an employee.

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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