The Internal Revenue Service (IRS) has issued temporary guidelines for employers on how to determine which employees are considered full-time for purposes of offering coverage under the health care reform law.

The guidelines (Notices 2012-58 and 2012-59) also discuss safe harbor methods for compliance, the prohibition on group health plan waiting periods that exceed 90 days, and how employers can calculate wages to determine whether health coverage is affordable.

The guidance can be relied on through the end of 2014, although additional guidance may be issued for later years. The U.S. Department of Labor and the Department of Health and Human Services have issued similar guidance.

Access the IRS Notices