Q.- We are putting a full-time employee on a temporary leave of absence. Do we have to continue his health coverage?
A.- Maybe. If you are an employer using the look-back method for determining full-time status, and if the individual on a leave of absence is still considered an employee, he may actually be considered “full-time” for ACA purposes while on the leave. If he is still considered full-time for ACA purposes, you would not be able to terminate his health coverage. There are several considerations, including the length of the leave, so be careful before terminating coverage.