As stated in the final regulations that, on February 10, 2014, implemented the employer responsibility provisions of the Affordable Care Act (ACA): “Factors to consider include, but are not limited to, whether the employee is replacing an employee who was or was not a full-time employee, the extent to which employees in the same or comparable positions are or are not full-time employees, and whether the job was advertised, or otherwise communicated to the new hire as documentation (for example, through a contract or job description) requiring hours of service that would average 30 (or more) hours of service per week or less than 30 hours of service per week.”
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