ACA 90 Day Waiting Period and the Employer Mandate

[Guest exf]

Now that implementation of the employer mandate has been delayed, if an employer plan defines an eligible full-time employee working 37 1/2 hours or more per week does the ACA maximum 90 day waiting period only to employees working 37 1/2 hours or more or does the 30 hour rule still apply?

[Guest Taxxy McTaxerson]

The 90-day waiting period is a separate rule from the mandate (that triggers a separate excise tax) but it was built into the mandate by regulation. The 90-day waiting period simply requires that anyone who is otherwise eligible for the plan may not be required to wait longer than 90 days. Until the employer mandate is enforced, you have no excise tax risk for failing to offer coverage. However, if you are offering coverage to any category of employee, that category cannot be subject to a waiting period longer than 90 days.