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.
Officials also create a worker classification "stability period" that would have to be at least as long as the measurement period and could last from 6 months to 12 months.
An employer would have to look at a new employee after an initial measurement period and an "ongoing employee" after a standard measurement period. If the employer determined that the employee was a full-time employee, then the employer would have to treat the employee as a full-time employee in play-or-pay calculations throughout the coverage stability period.