The Affordable Care Act (ACA) requires applicable large employers (ALEs) to offer health insurance to their full-time (30+ hours per week) employees. Your organization is considered an ALE if you have 50 or more full-time equivalent (FTE) employees. If your club’s workforce includes 50 or more FTE workers for not more than 120 days per year (or four full calendar months, regardless of whether they're consecutive), and the workers in excess of 50 during that time period are seasonal workers, your club is not considered an ALE, and is not subject to the ACA's employer mandate.
Because the proposed STARS Act legislation failed to pass, the different definitions for “seasonal worker” and “seasonal employee” between the ACA and IRS remain. Employers must be aware that the ACA is the prevailing guidance in determining if their employees are exempt from their mandate.
What is the NGCOA doing about this issue?
NGCOA will continue to communicate our concern with members of Congress and support future legislation that creates a common definition of a seasonal worker/employee.
How can you keep track of the Healthcare Mandate and Seasonal Workers issue?
Read more about the issues, then discuss the issues with your peers.