Full-Time Employees

News & Analysis as of

Contributing Employers to Multiemployer Plans Are Not Off the Hook – Tracking the Full-Time Status of Employees

Contributing employers to multiemployer plans were relieved by the Treasury Department’s interim guidance stating that they will not be subject to the employer shared responsibility payments under the Affordable Care Act...more

Health Care Reform Challenges for Educational Institutions

Educational institutions will face some unique challenges as the Affordable Care Act's “employer shared responsibility” requirement becomes effective next year. Beginning January 1, 2015, large employers that do not offer...more

New Reporting Requirements under IRS Sections 6055 and 6056

Under a new IRS reporting statute, larger employers will be required to file reports annually with the IRS and provide statements annually to employees regarding health insurance coverage they offered to employees in the...more

An Employee is an Employee is an Employee: Alexander v. FedEx Ground

In the 1920s, author Gertrude Stein famously said, “A rose is a rose is a rose.” In light of Alexander v. FedEx Ground, that phrase could just as well be: an employee is an employee is an employee. Alexander is one of many...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 9: Misunderstanding “Offer[s] of Coverage on Behalf of Another...

Applicable large employers faced with the prospect of complying with the Affordable Care Act’s employer shared responsibility rules must grapple with and understand what is means to make an offer of minimum essential coverage...more

Proposed Approach for Applying the “Look-Back” Method When the Section 4980H Measurement Period Changes

The Internal Revenue Service (IRS) recently issued Notice 2014-49 which describes a proposed approach for determining an employee’s full-time or part-time status for purposes of the employer shared responsibility rules under...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 11: Rethinking ACA Compliance Strategies Involving Reference...

Under the Affordable Care Act’s rules governing employer shared responsibility—which are codified in Internal Revenue Code § 4980H—where an applicable large employer makes an offer of group health plan coverage that is both...more

Monthly Benefits Update - September 2014

IRS Issues Guidance on How to Deal With a Change to an Employee’s Measurement Period Under ACA Employer Mandate - The Internal Revenue Service (IRS) issued Notice 2014-49, which proposes an approach for dealing with...more

The Affordable Care Act: Focus on Adjunct Faculty

The concepts of “hours of service” and “full time” loom large in the Affordable Care Act’s “employer shared responsibility” mandate (also known as the “employer mandate” or “pay or play mandate” and which we discussed in...more

Employee or Independent Contractor? A Change in the Ground Rules at FedEx Ground

I’ll bet you assume that the hard-working driver who delivers your packages and letters shipped by Federal Express is a FedEx employee. After all, he or she wears a FedEx uniform, drives a FedEx truck, uses a FedEx handheld...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 13: IRS Notice 2014-49 Offers Useful Guidance on Changes in...

For purposes of complying with the Affordable Care Act’s employer shared responsibility rules (which are codified in Internal Revenue Code § 4980H), employers must identify their “full-time employees.” Final regulations...more

HEALTH CARE REFORM: Time to get serious about the Affordable Care Act’s employer reporting requirements

The Affordable Care Act (ACA) has consumed us for the last four and a half years. As employers, we have spent so much time trying to figure out what the ACA requires, trying to hit the government’s moving regulatory targets,...more

IRS Finalizes and Clarifies ObamaCare Reporting Rules

The Internal Revenue Service has released a lengthy set of questions and answers regarding the reporting requirements under the Affordable Care Act (“ACA”) for “applicable large employers” under section 6056 of the Internal...more

What Employer Shared Responsibility Does Not Say

So much energy has been spent on what the final regulations on the employer shared responsibility tax and the related final reporting regulations (the “ESRR”), that some of the most significant considerations have been missed...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 16: So What, Exactly, is an “Offer of Coverage”?

Whether an employer makes the requisite offer of group health plan coverage is critical to the application of the Affordable Care Act’s employer shared responsibility rules as reflected in final implementing regulations...more

9th Cir. Finds FedEx Delivery Drivers Are Employees, Not Contractors

Last week, the 9th Circuit held in two related cases from California and Oregon that FedEx misclassified approximately 2,600 delivery truck drivers as independent contractors, rather than as employees. The cases—Alexander v....more

The Affordable Care Act—Countdown to Compliance for Employers, Week 18: Emerging Strategies to Reduce or Eliminate Exposure for...

The Affordable Care Act’s employer shared responsibility, or “pay-or-play,” rules require “applicable large employers” (generally employers with 50 or more full-time and full-time equivalent employees) to offer group health...more

Economic Development Law Alert: Idaho Targets Job Creation With New Refundable State Income Tax Credit for Business

Job creation efforts in Idaho received a boost earlier this month, when a new refundable state income tax credit for new or existing businesses went into effect. The Idaho Reimbursement Incentive Act creates a tax credit that...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 23: The Impact of Employment Contract Terms on Variable Hour...

For applicable large employers (i.e., employers who employed at least 50 full-time and full-time equivalent employees on business days during the preceding calendar year) endeavoring to comply with the Affordable Care Act’s...more

Affordable Care Act Update: Final Regulations Assist Employers With Identifying Full-Time Employees and Reporting Requirements

Earlier this year, the IRS issued final regulations implementing the employer shared responsibility provisions (the “Pay-or-Play Mandate”) of the Patient Protection and Affordable Care Act (“PPACA”). We issued a Client...more

Is Your Company a ‘Large Employer’ Under the Affordable Care Act? Counting Employees and Assessing the Options

When the Affordable Care Act’s employer mandate kicks in, covered employers will be required to provide health benefits for employees and their dependents or they must pay a penalty. The effective date of the requirement...more

Important Changes Coming for Illinois Employers

Beginning January 1, 2015, Illinois state law may require Illinois employers employing one or more employees to provide "reasonable accommodations" to part-time and full-time employees, probationary employees, new employees,...more

Students in Clinical Training Program Were Not Employees Under the FLSA

A federal trial court in Florida recently issued a significant decision on the issue of unpaid trainees under the FLSA, finding that 25 former students of Wolford College were not employees when they participated in a...more

You Load 16 Tons, What Do You Get: A Worthless Franchise!

Despite the focus in recent years on the misclassification of employees as contractors, unfortunately, we continue to see numerous companies ranging from the Fortune 500 to startups make mistakes, albeit mostly unintentional,...more

50 for 50: Five Decades of the Most Important Discrimination Law Developments - Number 12: The FMLA Becomes Law In 1993

Just over twenty years ago, employees who needed to take time off work for an extended period to tend to their own or family members’ health had no national law guaranteeing they could take a leave of absence with the comfort...more

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