ACA: What is the exclusion for seasonal employees?

December 18, 2012

An employer will not be treated as having 50 full time employees if:

The employer’s workforce exceeds 50 full-time employees for 120 days or less during the calendar year, and
The employees in excess of 50 employed during that period were seasonal workers.

Seasonal worker is classified as a worker who performs labor or services on a seasonal basis as defined by the Department of Labor including certain agricultural workers and retail workers employed exclusively during the holidays.