Code of Maine Rules › 94 - INDEPENDENT AGENCIES › 411 - MAINE PUBLIC EMPLOYEES RETIREMENT SYSTEM (MAINEPERS) › Chapter 802 - PARTICIPATING LOCAL DISTRICTS: MEMBERSHIP FOR PART-TIME, SEASONAL OR TEMPORARY EMPLOYEES › Section 411-802-6 - Participating Local Districts Having 218 Agreements › APPENDIX TO CHAPTER 802, M.S.R.S. RULES

Current through 2024-29, July 17, 2024
26 CFR Part 31: DEFINITIONS OF PART-TIME, SEASONAL AND
					 TEMPORARY EMPLOYEE
(iii) Definitions
				  of part-time, seasonal and temporary employee--
(A) Definition of part-time employee. For
				  purposes of this section, a part-time employee is any employee who normally
				  works 20 hours or less per week. A teacher employed by a post-secondary
				  educational institution (e.g., a community or junior college, post-secondary
				  vocational school, college, university or graduate school) is not considered a
				  part-time employee for purposes of this section if he or she normally has
				  classroom hours of one-half or more of the number of classroom hours designated
				  by the educational institution as constituting full-time employment, provided
				  that such designation is reasonable under all the facts and circumstance. In
				  addition, elected officials and election workers (otherwise described in
				  section 3121(b) (7) (F) (iv) but paid in excess of $100 annually) are not
				  considered part-time, seasonal or temporary employees for purposes of this
				  section. The rules of this paragraph (d) (2) (iii) are illustrated by the
				  following example.
Example. A community college treats a teacher as a
					 full-time employee if the teacher is assigned to work 15 classroom hours per
					 week. A new teacher is assigned to work 8 classroom hours per week. Because the
					 assigned classroom hours of the teacher are at least one-half of the school's
					 definition of full-time teacher, the teacher is not a part-time
					 employee.
(B) Definition of
				  seasonal employee. For purposes of this section, a seasonal employee is any
				  employee who normally works on a full-time basis less than 5 months in a year.
				  Thus, for example, individuals who are hired by a political subdivision during
				  the tax return season in order to process incoming returns and work full-time
				  over a 3-month period are seasonal employees.
(C) Definition of temporary employee. For
				  purposes of this section, a temporary employee is any employee performing
				  services under a contractual arrangement with the employer of 2 years or less
				  duration. Possible contract extensions may be considered in determining the
				  duration of a contractual arrangement, but only if, under the facts and
				  circumstances, there is a significant likelihood that the employee's contract
				  will be extended. Future contract extensions are considered significantly
				  likely to occur for purposes of this rule if on average 80 percent of similarly
				  situated employees (i.e., those in the same or a similar job classification
				  with expiring employment contracts) have had bona fide offers to renew their
				  contracts in the immediately preceding 2 academic or calendar years. In
				  addition, future contract extensions are considered significantly likely to
				  occur if the employee with respect to whom the determination is being made has
				  a history of contract extensions with respect to his or her current position.
				  An employee is not considered a temporary employee for purposes of this rule
				  solely because he or she is included in a unit of employees covered by a
				  collective bargaining agreement of 2 years or less duration.