Under the rules, employers must offer coverage to employees
in 2014 and must offer coverage to dependents as well, starting in 2015. The
new rules apply to employers that have at least 50 full-time employees or an
equivalent combination of full-time and part-time employees. A full-time
employee is a person employed on average at least 30 hours a week. And 100
half-time employees are considered equivalent to 50 full-time employees. Thus,
the government said, an employer will be subject to the new requirement if it
has 40 full-time employees working 30 hours a week and 20 half-time employees
working 15 hours a week.
Fox News never ceases to amaze me with the amount ot total and absolute BS they trumpet. See http://www.irs.gov/uac/Newsroom/Questions-and-Answers-on-Employer-Shared-Responsibility-Provisions-Under-the-Affordable-Care-Act which says:
ReplyDelete"34. Is additional transition relief available for employers with at least 50 but fewer than 100 full-time employees (including full-time equivalents)?
Yes...In order to be eligible for the relief, an employer must certify that it meets the following conditions:
(2)...During the period beginning on Febr. 9, 2014 and ending on Dec. 31, 2014, the employer may not reduce the size of its workforce or the overall hours of service of its employees in order to qualify for the transition relief. However, an employer that reduces workforce size or overall hours of service for bona fide business reasons is still eligible for the relief."
Hire & fire at will. Nothing is stopping you. Just don't go apply to the IRS for an exemption unless you can demonstrate that it's justified.