BAS Blog

Employees Working at Multiple Employers

Written by BAS | Feb 18, 2016 4:19:54 PM

When an employee works for more than one employer within an Aggregate Large Employer controlled group and the employers have different taxpayer identification numbers, only one of those employers should identify the person as an employee to be reported on Form 1095-C for each month of the year.  Generally, the employee is treated as an employee of the employer for whom the employee has the greatest number of hours of service for a calendar month.  If the employee has an equal number of hours of service for two or more employers of the same aggregated ALE group for the calendar month, those employers must choose one of them to treat the individual as an employee for that calendar month.

After the employee is assigned to only one of the employers for each month, the hours worked at all of the employers within the aggregated ALE group should be considered in determining if the individual is a full-time employee for each month.  It is possible that the individual will be considered an employee of one of the employers for some months and an employee of the other employer for other months.

The employer to which the employee is assigned will have the responsibility for sending a Form 1095-C to the individual.  If the individual works the most hours for only one of the employers each month and is therefore assigned to that one employer for all 12 months of the year, only that employer will be considered the employer for ACA reporting purposes, and only that employer will send a Form 1095-C. If the individual works the most hours at different employers for different months during the year, the individual will have different employers for each month of the year and will receive a Form 1095-C from the separate employers.

Multiple workforce employees are a tricky component of health care reform reporting.