Seasonal Workers Shared Responsibility Rule

News & Analysis as of

Do Seasonal Workers “Count” for Forms 1094-C and 1095-C?

We were asked that recently, proving that there is such a thing as a wrong question. Let’s break it down. The same person may be both a “seasonal worker” and a “seasonal employee,” but those terms are used to discuss separate...more

I’m Not An Applicable Large Employer Under The Affordable Care Act…Or Am I?

Only applicable large employers may be assessed a penalty under the employer shared responsibility mandate of the Affordable Care Act. An applicable large employer is defined by the regulations as one that has employed an...more

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