calculating variable hour employees for aca
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. worked, and hours for which an employee is paid but does. not work, such as vacation, holiday, illness or disability, jury. duty, military duty, or leave of absence (up to a maximum of. 160 hours for any continuous period). Special rules apply for.