Full-time employees are defined as those working at least 30 hours a week. Additional guidance is expected on how to address employees that are not paid on an hourly basis. Employers can carry over 50 employees (including part-time, seasonal and full-time) and not be counted as such as long as they don’t work longer than 120 days out of the calendar year. Seasonal workers are counted as full-time employees if they work more than 120 calendars days in the year.
Part-time employees are counted as “full-time equivalent” employees by dividing the aggregate number of hours of service of employees who are not full-time employees for the month by 120.
For example, Acme has 48 full-time employees and three part-time employees that work 10 hours a week. The three part-time employees’ aggregate number of hours for the month is 120 hours, which is considered to be one full-time equivalent. Thus, Acme does not exceed the 50 employee threshold to be subject to the free-rider provision (48 FTEs plus one full-time equivalent = 49)
