"A 'full-time employee' for [purposes of the employer shared responsibility rules] is an employee who works on average 30 hours per week or 130 hours per month. 'Hours of service' includes both hours for which an employee is paid for the performance of services, as well as hours for which an employee is paid for a period during which no duties are performed -- including short- and long-term disability leave. Including paid hours for which no work is performed poses some unique reporting challenges[.]"  MORE >>