Keeping in mind that, under ObamaCare, a “full-time” work week is only 30 hours, the SBA website provides an example:
Company X has 40 full-time employees working 40 hours per week, along with 20 part-time employees working 15 hours per week. The 20 part-time employees are counted as 10 full-time equivalent employees. Company X has 50 full-time employees and is subject to the employer shared responsibility provisions.
The rules are a “problem for employers at the margin” of 50 full-time workers, said Edmund F. Haisimaier of the Heritage Foundation. In addition, the mandates include seasonal employees, so even if a business with seasonal workers has the equivalent of 50 full-time workers for only 121 days, ObamaCare requirements are activated for that business.
(Excerpt) Read more at breitbart.com ...
