Q.- We are hiring some interns for the summer. They will be working more than 30 hours per week, but they will leave after the internship is over at the end of the summer. Do we need to offer them health coverage?
A.- No, if the intern is truly a temporary employee. A seasonal employee, including a summer intern, does not need to be offered health coverage if the employee is hired into a position for which the period of employment begins each year at approximately the same time and the employment is 6 months or less. If you use the lookback measurement method for determining full-time status, you should still make sure to track the intern’s hours.