Employers that are an Applicable Large Employer and have variable hour part-time employees. | There are two methods for determining full-time employee status. The monthly measurement method or the look-back measurement method. Zywave has more detailed information on each method and reasons an employer may prefer one method over another. | “A” Penalty Adjusted for inflation: $2,970 for 2024 times total number of FTEs after the first 30 are removed for relief. “B” Penalty Adjusted for inflation: $4,460 for 2024 times the total number of ACA FTEs who receive the subsidy in the Marketplace (max penalty is capped at the “A” penalty) |