Q.-The number of days in a month varies. Does this matter for determining if someone is a full-time employee for ACA purposes?
A.- Not really. If an individual works 130 or more hours in a month, he or she will be considered a full time employee for the month (using the monthly measurement method). The same 130 hours is used for determining full-time status for the look-back method. The actual number of days in the month does not matter.