There are two methods for determining full-time employee status:
- The monthly measurement method
- The employer looks at each month the employee has worked individually to see which ones exceeded 130 hours of service
- The look-back measurement method
- The employee goes through a standard measurement period, where they work their usual hours as determined by the employee and employer upon hire.
- Then, the employer determines the employee’s full-time status based on the measurement period, during what is known as a stability period.
- Employers may not use the look-back method when determining ALE status, only for an individual employee’s full-time status.
- Volunteer employees
- Students performing work-study
- Members of religious orders
- Compensation that isn’t US source income
If you have any questions regarding your ACA filing, you can give us a call at the ExpressIRSForms headquarters in Rock Hill, SC. We’re available by phone Monday-Friday, 9:00 a.m. to 6:00 p.m. EDT at (704) 684-4751, and we also offer 24/7 email assistance at support@ExpressIRSForms.com.
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