Period. Both employees are also measured during the Measurement for ongoing “Standard Period” employees. Employee A continues to qualify for coverage based on hours worked during the “Standard Measurement Employee B does not work 30 hours during the Measurement Period.” “Standard Period,” but does not lose coverage until the associated with the Measurement “Stability Period” “Initial Period” ends. Employee C is newly hired as a non-variable hour, full-time employee. Employee C must be offered coverage by the first day of the fourth calendar month of employment. Employee C will be on the monthly (actual hours) method until he completes one full Stability Period. hours also will be C’s measured during the Standard Measurement Period. New Hires Become Ongoing Employees, Example 2 Example: Newly hired variable hour employees A and B are measured during an Measurement “Initial Employee A qualifies for coverage, but employee B does not. Employee A is offered coverage Period.” during the associated with the Measurement Employee B is not offered “Stability Period” “Initial Period.” coverage during the associated with the Measurement “Stability Period” “Initial Period.” Both employees are also measured during the Measurement for ongoing employees. “Standard Period” Employee A continues to qualify for benefits based on hours worked during the “Standard Measurement Employee B now qualifies during the Measurement and is Period.” “Standard Period” offered coverage for the associated with the Measurement “Stability Period” “Standard Period.” Employee C is hired to regularly work 35 hours per week. Employee C must be offered coverage by the first day of the fourth calendar month of employment. Employee C will be on the monthly measurement system until he completes one full Standard Stability Period. hours will be counted during the C’s Standard Measurement Period. Employee C is laid off during March and April. New Hires Become Ongoing Employees, Example 3
Period. Both employees are also measured during the “Standard Measurement Period” for ongoing employees. Employee A continues to qualify for coverage based on hours worked during the “Standard Measurement Period.” Employee B does not work 30 hours during the “Standard Measurement Period,” but does not lose coverage until the “Stability Period” associated with the “Initial Measurement Period” ends. Employee C is newly hired as a non-variable hour, full-time employee. Employee C must be offered coverage by the first day of the fourth calendar month of employment. Employee C will be on the monthly (actual hours) method until he completes one full Stability Period. C’s hours also will be measured during the Standard Measurement Period. New Hires Become Ongoing Employees, Example 2 Example: Newly hired variable hour employees A and B are measured during an “Initial Measurement Period.” Employee A qualifies for coverage, but employee B does not. Employee A is offered coverage during the “Stability Period” associated with the “Initial Measurement Period.” Employee B is not offered coverage during the “Stability Period” associated with the “Initial Measurement Period.” Both employees are also measured during the “Standard Measurement Period” for ongoing employees. Employee A continues to qualify for benefits based on hours worked during the “Standard Measurement Period.” Employee B now qualifies during the “Standard Measurement Period” and is offered coverage for the “Stability Period” associated with the “Standard Measurement Period.” Employee C is hired to regularly work 35 hours per week. Employee C must be offered coverage by the first day of the fourth calendar month of employment. Employee C will be on the monthly measurement system until he completes one full Standard Stability Period. C’s hours will be counted during the Standard Measurement Period. Employee C is laid off during March and April. New Hires Become Ongoing Employees, Example 3
PPACAAdvisor_PlayPay_CountingEEs_033015.docx