### Question
How is the term part-time employee defined?


### Answer
The term **part-time employee** is defined in *26 U.S.C. § 4980E* as the following:

> any employee who is customarily employed for fewer than 30 hours per week

#### Citation:
  - *26 U.S.C. § 4980E*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

