(a) In general. This section sets forth the rules for determining hours of service and status as a full-time employee for purposes of section 4980H. These regulations provide two methods for determining full-time employee status— the monthly measurement method, set forth in paragraph (c) of this section, and the look-back measurement method, set forth in paragraph (d) of this section. The monthly measurement method applies for purposes of determining and calculating liability under section 4980H(a) and (b), as well as, with respect to paragraph (c)(1) of this section, determination of applicable large employer status (except with respect to the weekly rule under the monthly measurement method).
CFR 26-54.4980H–3-2014由US-CFR-file 发布于 2014-02-12,并于 2014-02-12 实施。
CFR 26-54.4980H–3-2014 在中国标准分类中归属于: A02 经济管理。
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