An Analysis of Counting the Hours of Adjunct Faculty Under the Affordable Care Act - BSK

Colleges and universities are faced with difficult decisions on how to count the hours of adjunct faculty (“Adjuncts”) when determining whether they are “full-time employees” for purposes of the “employer mandate” provisions (also known as the “pay-or-play” or “employer shared responsibility” provisions) of the Patient Protection and Affordable Care Act (“Act”). Starting in 2014, the employer mandate provisions of the Act generally will require colleges and universities to offer at least 95 percent of their “full-time employees” (and eligible dependents of those employees) an opportunity to enroll in an affordable health plan that provides minimum essential coverage and also meets certain other requirements (“Affordable Health Plan”). If a college or university fails to satisfy this requirement, it could be exposed to potentially significant penalties. http://www.bsk.com/media-center/2542-higher-education-counting-hours-adjunct-faculty-under-affordable-care