Employer Shared Responsibility Provision Estimator

• What is the beginning month of your year?
  January February March April May June July August September October November December
• Do you use the weekly method?

  The weekly method allows you to measure your employees' hours of service based on periods of 4 or 5 weeks that overlap with either the first or last day of the calendar months.

  For months with 4 weeks, if the employee has at least 120 hours of service the employee is a full-time employee.

  For months with 5 weeks, if the employee has at least 150 hours of service the employee is a full-time employee.

  Yes No
  • Does the first week in the weekly method include the first day of the first month of the year?

    Under the weekly method, the period you use to measure your employees' hours of service must either:

    • Begin on the first day of the week that includes the first day of the calendar month and the last week does not include the last day (unless that week ends with the last day of the calendar month, in which case it is included), or
    • Begin on the first day of the week after the first day of the calendar month (unless the week begins on the first day of the calendar month, in which case it is included) and the last week includes the last day of the month.

    Yes No

Employee Status

• Is your employee an ongoing, new, or resuming services after an absence?

  An ongoing is an employee who has been continuously employed by you without any breaks in service.

  A new employee is an employee who has not been previously employed by you.

  An employee resuming services is an employee with a prior period of employment (such as a rehire or after a period of leave) and according to the rehire and continuing employee rules may be treated as either a new or ongoing employee.

  Ongoing New Resuming services
  • How many weeks was this employee absent?

    The number of weeks that this employee is not credited with any hours of service immediately prior to the employee's return date.

    1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 or more
  • How many weeks of service did this employee have immediately prior to the absence?

    If the employee's prior period of service is less than 26 weeks (for educational organizations) or 13 weeks (for other employers), special rules apply to determine whether the employee is treated as a new or ongoing employee.

    1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 or more

  This employee is treated as a new employee.

  For the employee start date below, enter the date the employee resumed providing service.

  This employee is treated as an ongoing employee.

  The averaging method for periods of special unpaid leave and employment break periods does not apply under the monthly measurement method, regardless of whether the employer is (or is not) an educational organization.

  • For each period, does this employee have an average of at least:

    If you're using the weekly method under the monthly measurement method, measuring hours of service is over periods of either 4 or 5 weeks.

    For months with 4 weeks, if the employee has at least 120 hours of service the employee is a full-time employee.

    For months with 5 weeks, if the employee has at least 150 hours of service the employee is a full-time employee.
  • For each calendar month, does this employee have an average of at least 30 hours of service per week or 130 hours of service for the month?

    Under the monthly measurement method, if an employee averages at least 30 hours of service per week, that employee is a full-time employee.

    130 hours of service for the calendar month is equivalent to an average of 30 hours of service per week.
  • What is this employee's start date?

    If the employee begins on a day other than the first, the monthly measurement begins on the first day of the next month (the first day of the employee's first full calendar month of employment).

    Additionally, if the employee begins on a day other than the first, you will not be liable for the payment for the partial month of employment.

  • For each period, does this employee have an average of at least:

    If you're using the weekly method under the monthly measurement method, measuring hours of service is over periods of either 4 or 5 weeks.

    For months with 4 weeks, if the employee has at least 120 hours of service the employee is a full-time employee.

    For months with 5 weeks, if the employee has at least 150 hours of service the employee is a full-time employee.
  • For each calendar month, does this employee have an average of at least 30 hours of service per week or 130 hours of service for the month?

    Under the monthly measurement method, if an employee averages at least 30 hours of service per week, that employee is a full-time employee.

    130 hours of service for the calendar month is equivalent to an average of 30 hours of service per week.

Not full-time Employee

Generally, a full-time employee is, with respect to a calendar month, an employee who is employed an average of at least 30 hours of service per week with an employer.

An employee who does not have an average of 30 hours of service per week will not be a full-time employee.

Standard Measurement Period

• What is the beginning date of your standard measurement period for the year?

  The term standard measurement period means a period of at least three but not more than 12 consecutive months that is used to determine the full-time status of an employee.

• How many months are in your standard measurement period?

  The standard measurement period must be at least three months, but not more than 12.

• Do you use your payroll periods for your standard measurement period?

  For payroll periods that are one week, two weeks, or semi-monthly in duration, an employer is permitted use payroll periods as a measurement period within certain restrictions.

  Yes No
  • Is your payroll period weekly, biweekly, or semi-monthly? Weekly BiWeekly Semi-Monthly
  • Which days of the month are the start of each of your semi-monthly payroll periods? First:Second: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
    What is the first day of the first payroll period of your standard measurement period?

    The first payroll period or the last (but not both) must overlap with the first or last day of the standard measurement period.

• Do you use the optional administrative period?

  The administrative period is an optional period of no longer than 90 days beginning immediately following the end of a measurement period and ending immediately before the start of the associated stability period.

  Yes No
  • How many days are in your administrative period?

    The administrative period cannot be more than 90 days.

• How many months are in your stability period that is associated with your standard measurement period?

  The stability period is a period that immediately follows, and is associated with, a standard measurement period (and the administrative period if used).

  It is during this period that employees determined to be full-time during the standard measurement period must be offered coverage.

Employee Status

• Is your employee an ongoing, new, or resuming services after an absence?

  An ongoing is an employee who has been employed for at least one complete standard measurement period.

  A new employee is an employee who has been employed for less than one complete standard measurement period and has no prior periods of employment.

  An employee resuming service is an employee with a prior period of employment (such as a rehire or after a period of leave) and according to the rehire and continuing employee rules may be treated as either a new or ongoing employee.

  Ongoing New Resuming service
  • How many weeks was this employee absent?

    The number of weeks that this employee is not credited with any hours of service immediately prior to the employee's return date.

    1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 or more
  • How many weeks of service did this employee have immediately prior to the absence?

    If the employee's prior period of service is less than 26 weeks (for educational organizations) or 13 weeks (for other employers), special rules apply to determine whether the employee is treated as a new or ongoing employee.

    1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 or more

  This employee is treated as a new employee.

  For the employee start date below, enter the date the employee resumed providing service.

  This employee is treated as an ongoing employee.

  An educational organization employer determines the employee’s average hours of service for a measurement period by computing the average by either:

  • Excluding any special unpaid leave and any employment break period during that measurement period and by using that average as the average for the entire measurement period, or
  • Treat the employee as credited with hours of service for any periods of special unpaid leave and any employment break period during that measurement period at a rate equal to the average weekly rate at which the employee was credited with hours of service during the other weeks.

  No more than 501 hours of service during employment break periods in a calendar year are required to be excluded or credited by an educational organization, provided that this 501-hour limit does not apply to hours of service required to be excluded or credited in respect of special unpaid leave. See the Employer Shared Responsibility Provision regulations for more information.

  Determine the employee’s average hours of service for a measurement period by computing the average by either:

  • Excluding any special unpaid leave during that measurement period and by using that average as the average for the entire measurement period, or

    Special unpaid leave is:

    • Unpaid leave that is subject to the Family and Medical Leave Act of 1993,
    • Unpaid leave that is subject to the Uniformed Services Employment and Reemployment Rights act of 1994, or
    • Unpaid leave on account of jury duty.
  • Treat the employee as credited with hours of service for any periods of special unpaid leave during that measurement period at a rate equal to the average weekly rate at which the employee was credited with hours of service during the other weeks.

  There is no limit on the number of hours of service required to be excluded or credited (as the case may be) with respect to special unpaid leave.

  • What date did this employee resume service?

    The first date the employee is credited with at least an hour of service to you after an absence.

  Status as of Return Date

  • For the period , was this employee was a full-time employee?

    If an employee treated as an ongoing employee returns prior to the end of the stability period that is associated with a measurement period where a full-time status determination was made, the employee retains, the status that employee had prior to the absence.

    For example, if the ongoing employee returns during a stability period in which the employee is treated as a full-time employee, the employee is treated as a full-time employee upon return and through the end of that stability period.

    Yes No

    This employee will continue to be treated as a full-time employee through the end of the current stability period .

    For a full-time employee resuming services, you need to make an offer of coverage by:

    • or
    • As soon as administratively practicable.

      For purposes of the provision, offering coverage no later than the first day of the calendar month following resumption of services is deemed to be as soon as administratively practicable.

    If you previously offered coverage for the whole stability period and this employee declined, you do not need to offer coverage again.
  • For the standard measurement period , does this employee have an average of at least

    An employee with an average of 30 hours of service per week is treated as a full-time employee through the associated stability period.

    Alternatively, 130 hours of service per month is treated as equivalent to 30 hours of service per week.

    • 30 hours of service per week, or
    • 130 hours of service per month?
    Yes No
  • What is this employee's start date?

    The first day this employee was credited with at least one hour of service to you.

  • Is this employee a new variable hour, seasonal, or part-time employee?

    Generally:

    A variable hour employee is generally an employee that, based on the facts and circumstances at the employee’s start date, the applicable large employer member cannot determine whether the employee is reasonably expected to be employed on average at least 30 hours of service per week during the initial measurement period because the employee’s hours are variable or otherwise uncertain.

    A seasonal employee is generally an employee that is hired into a position for which the customary annual employment is six months or less

    A part-time employee is generally an employee that, based on the facts and circumstances at the employee’s start date, the applicable large employer member reasonably expects to be employed on average less than 30 hours of service per week during the initial measurement period.

    Yes No
    • For the period , does this employee had an average of at least 30 hours of service per week or 130 hours of service for each month?

      For a new employee who is reasonably expected at the employee’s start date to be a fulltime employee (and is not a seasonal employee), an applicable large employer member determines such employee’s status as a full-time employee based on the employee’s hours of service for each calendar month.

      Yes No
    • What is the starting date of this employee's initial measurement period?

      The initial measurement period is used for new variable hour, seasonal, or part-time employees.

      It can begin on the employee's start date or on any date up to and including the first day of the first calendar month following the employee's start date.

      If you're using payroll periods for your measurement periods, it can also begin on the first day of the first payroll period starting on or after the start date (even if it begins after the first of the calendar month after the start date).

      The employee's hours of service are measured during this period. If the hours of service are an average of at least 30 hours per week, that employee will be treated as a full-time employee during the following stability period associated with the initial measurement period.

    • How many months are in this employee's initial measurement period?

      The initial measurement period must be at least three months, but not more than 12.

    • How many months are in the stability period that is associated with the employee's initial measurement period?

      The stability period associated with an employee's initial measurement period begins immediately after the initial measurement period and any applicable administrative period.

      The stability period for new employees must be the same length as the stability period for ongoing employees.

    • For the initial measurement period , does this employee have an average of at least

      An employee with an average of 30 hours of service per week is treated as a full-time employee through the associated stability period.

      Alternatively, 130 hours of service per month is treated as equivalent to 30 hours of service per week.

      • 30 hours of service per week, or
      • 130 hours of service per month?
      Yes No

  • This employee will transition to an ongoing employee on .

Not Full-time Employee

Generally, a full-time employee is, with respect to a calendar month, an employee who is employed an average of at least 30 hours of service per week with an employer.

An employee who does not have an average of 30 hours of service per week will not be a full-time employee.

This employee's first full standard measurement period is , which ends prior to the end of the initial stability period of . If the employee averages at least 30 hours of service during the standard measurement period, this employee must be treated as a full-time employee through the full standard stability period beginning .

Full-time Employee