The non-assessment period refers to a limited period during which an employer will not be subject to an assessable payment under IRC Section 4980H(a)(b).
This relief is automatic and applies:
- For the three full calendar month period beginning with the first full calendar month in which an employee is first otherwise eligible for an offer of coverage under the monthly measurement method;
- During the initial three full calendar months of employment for an employee reasonably expected to be a full-time employee at the start date, under the look-back measurement method;
- During the initial measurement period for a new variable-hour employee, seasonal employee or part-time employee determined to be employed on average at least 30 hours of service per week, under the look-back measurement method.