How does an employer calculate hours worked by uncovered employees who are paid commissions or a flat amount for completion of a specific job?
Uncovered employees who are high school coaches, substitute teachers, and commission paid employees would likely fit into this category. If the job is full time and the uncovered employee worked all weeks in the quarter, report 520 hours. Otherwise it will be necessary for you to use a reasonable estimate of the hours worked, again not to exceed 520 per employee during the reporting quarter.
