Health Plan Offered to Part-Timers -- Does it Have to Be Affordable?

[rocknrolls2]

Employer X is offering to provide medical coverage to its part-time employees. Does it have to be affordable for purposes of health care reform? I am inclined to say no since the employer responsibility provisions and taxes apply solely with respect to full-time employees of the employer. Am I missing anything?

[Flyboyjohn]

No, you're not missing anything.

And not only does it not have to be affordable it also doesn't have to meet minimum value.

So a "skinny" (MEC) plan ($50/month) might be attractive since it avoids the employer penalty in case the employer has misclassified the employee as "part-time" and if the employee takes it he avoids the individual penalty.