KB13-006

The main reason is that, for an employee to be part of a standard measurement period test, they must have been employed the entire standard measurement period. They had to be employed as of the start date of the measurement period and remained employed as of the end date of the measurement period.

Any employee who was employed at the start of the standard measurement period but was not employed at the end of the standard measurement period will not be counted. For new employees who started after the start of the standard measurement period, they will be subject to their own individual measurement period for testing whether or not they qualify as a full-time employee under the ACA.