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Who Is a Variable Hour Employee Under the ACA?
Mintz Levin
[Guidance Overview] June 10, 2013
"While employees who are expected to work on relatively short-term, intermittent assignments clearly will qualify for variable hour status under the proposed examples, it is not clear at what point the length of an expected assignment will not qualify as variable hour -- in which case the look-back approach would not apply.... [T]he American Staffing Association (ASA) has submitted comments urging the adoption of a special safe harbor rule for employers with unusually high historical employee turnover. Under the proposal, employees of firms, such as temporary staffing firms, with historical (not expected) annual employee turnover of at least 100% would be presumed to be variable hour employees."
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