In order for an employer to qualify for the WOTC tax credit, they must hire an employee from a target group. However, the time an employee must hold a position depends on the target group. For target groups A-H and L, employers can qualify for a 40% tax credit for employees working 400 hours or a 25% tax credit for employees working at least 120 hours but less than 400 hours. For target group I, Long-Term Family Assistance Recipient, employees must work at least 180 days or 400 hours for an employer to claim the WOTC tax credit.