Q.- We just hired our first part-time worker. Do we have to offer him health coverage?
A.- If your company is an applicable large employer (50 or more full-time/full-time equivalent employees in the prior year), and if the part-time employee is expected to work 30 or more hours per week, you will have to offer him health coverage. If the part-time employee is expected to work less than 30 hours per week, you should determine if your company uses the look-back method or the monthly method for measuring hours for ACA purposes. If your company uses the look-back method, the individual can go into a new hire measurement period. If your company uses a monthly measurement method, you should count the employee’s hours for each month to see if he reaches the 30 hour threshold.