26 CFR 54.4980H-1 - Definitions (employer shared responsibility)
Published by Cornell Legal Information Institute, reproducing the Code of Federal Regulations. Jurisdiction US.
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The section is headed Definitions.
claim cfr-26-54-4980h-1-lii#c1Paragraph (a)(21)(i) defines a full-time employee as an employee who is employed an average of at least 30 hours of service per week with an employer.
claim cfr-26-54-4980h-1-lii#c2Paragraph (a)(21)(ii) provides that 130 hours of service in a calendar month is treated as the monthly equivalent of at least 30 hours of service per week.
claim cfr-26-54-4980h-1-lii#c3Paragraph (a)(4) defines an applicable large employer as an employer that employed an average of at least 50 full-time employees, including full-time equivalent employees, on business days during the preceding calendar year.
claim cfr-26-54-4980h-1-lii#c4
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