Employers can take up to 12 months to determine whether workers are full-time employees for purposes of applying the new federal "play or pay" health benefits rules.
Employers also will be able to use a worker's Form W-2 wages to determine whether the health coverage offered to a worker was affordable at least until the end of 2014.
The Internal Revenue Service (IRS) has included those assurances in IRS Notice 2012-58, a batch of guidance officials developed to help employers apply the Patient Protection and Affordable Care Act play-or-pay provisions.
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