Q.- When we count hours to determine if an employee is full-time for ACA purposes, do we count the hours the employee takes as vacation?
A.- Yes. An hour of service is each hour for which an employee is paid, or entitled to payment, for the performance of duties. It also includes each hour for which an employee is paid, or entitled to payment, by the employer for a period of time during which no duties are performed due to vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty, or leave of absence. An hour of vacation would count as an hour of service for health care reform purposes.