aca definition of full time
Full-time Employee Determination. Beginning in 2014, large employers must track each. employeeâs monthly status as full-time (defined under the. ACA as an average of 30 hours per week, or at least 130. hours in a month) or part-time, report each employeeâs full-. time status to the IRS, and keep as part of their tax records. the status of each employee. Hours of service include hours.