#### § 54.4980H-0 Table of contents.

This section lists the table of contents for §§ 54.4980H-1 through 54.4980H-6.

## § 54.4980H-1 Definitions.

(a) Definitions.

(1) Administrative period.

(2) Advance credit payment.

(3) Affordable Care Act.

(4) Applicable large employer.

(5) Applicable large employer member.

(6) Applicable premium tax credit.

(7) Bona fide volunteer.

(8) Calendar month.

(9) Church, or a convention or association of churches.

(10) Collective bargaining agreement.

(11) Cost-sharing reduction.

(12) Dependent.

(13) Educational organization.

(14) Eligible employer-sponsored plan.

(15) Employee.

(16) Employer.

(17) Employment break period.

(18) Exchange.

(19) Federal poverty line.

(20) Form W-2 wages.

(21) Full-time employee.

(22) Full-time equivalent employee (FTE).

(23) Government entity.

(24) Hour of service.

(25) Initial measurement period.

(26) Limited non-assessment period for certain employees.

(27) Minimum essential coverage.

(28) Minimum value.

(29) Month.

(30) New employee.

(31) Ongoing employee.

(32) Part-time employee.

(33) Period of employment.

(34) Person.

(35) Plan year.

(36) Predecessor employer.

(37) Qualified health plan.

(38) Seasonal employee.

(39) Seasonal worker.

(40) Section 1411 certification.

(41) Section 4980H(a) applicable payment amount.

(42) Section 4980H(b) applicable payment amount.

(43) Self-only coverage.

(44) Special unpaid leave.

(45) Stability period.

(46) Standard measurement period.

(47) Start date.

(48) United States.

(49) Variable hour employee.

(50) Week.

(b) Effective/applicability date.

## § 54.4980H-2 Applicable large employer and applicable large employer member.

(a) In general.

(b) Determining applicable large employer status.

(1) In general.

(2) Seasonal worker exception.

(3) Employers not in existence in preceding calendar year.

(4) Special rules for government entities, churches, and conventions and associations of churches.

(5) Transition rule for an employer's first year as an applicable large employer.

(c) Full-time equivalent employees (FTEs).

(1) In general.

(2) Calculating the number of FTEs.

(d) Examples.

(e) Additional guidance.

(f) Effective/applicability date.

## § 54.4980H-3 Determining full-time employees.

(a) In general.

(b) Hours of service.

(1) In general.

(2) Hourly employees calculation.

(3) Non-hourly employees calculation.

(c) Monthly measurement method.

(1) In general.

(2) Employee first otherwise eligible for an offer of coverage.

(3) Use of weekly periods.

(4) Employees rehired after termination of employment or resuming service after other absence.

(5) Examples.

(d) Look-back measurement method.

(1) Ongoing employees.

(2) New non-variable hour, new non-seasonal and new non-part-time employees.

(3) New variable hour employees, new seasonal employees, and new part-time employees.

(4) Transition from new variable hour employee, new seasonal employee, or new part-time employee to ongoing employee.

(5) Examples.

(6) Employees rehired after termination of employment or resuming service after other absence.

(e) Use of the look-back measurement method and the monthly measurement method for different categories of employees.

(f) Changes in employment status resulting in a change in full-time employee determination method.

(1) Change in employment status from a position to which a look-back measurement method applies to a position to which the monthly measurement method applies, or vice versa.

(2) Special rule for certain employees to whom minimum value coverage has been continuously offered.

(g) Nonpayment or late payment of premiums.

(h) Additional guidance.

(i) Effective/applicability date.

## § 54.4980H-4 Assessable payments under section 4980H(a).

(a) In general.

(b) Offer of coverage.

(1) In general.

(2) Offer of coverage on behalf of another entity.

(c) Partial calendar month.

(d) Application to applicable large employer member.

(e) Allocated reduction of 30 full-time employees.

(f) Example.

(g) Additional guidance.

(h) Effective/applicability date.

## § 54.4980H-5 Assessable payments under section 4980H(b).

(a) In general.

(b) Offer of coverage.

(c) Partial calendar month.

(d) Applicability to applicable large employer member.

(e) Affordability.

(1) In general.

(2) Affordability safe harbors for section 4980H(b) purposes.

(f) Additional guidance.

(g) Effective/applicability date.

## § 54.4980H-6 Administration and procedure.

(a) In general.

(b) Effective/applicability date.

[T.D. 9655, 79 FR 8577, Feb. 12, 2014]