PPACA guidance: "Full-time" employee definition, 90-day waiting period
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Federal regulatory agencies have explained in Notice 2012-58 the means by which employers that sponsor health plans may determine the employees to be considered “full-time” and, therefore, who must be offered coverage under the Patient Protection and Affordable Care Act (PPACA).
In addition, Notice 2012-59 addresses PPACA’s 90-day waiting period limitation and its application to variable-hour employees in group health plans that base eligibility on an hours-of-service requirement.
This Client Action Bulletin provides employers with background on both notices and suggests actions they should undertake.
