Is the taxpayer eligible for the credit for health insurance premiums paid on behalf of part-time employees?
Under G.S. 58-10-110(10), ‘”Eligible employee” means an employee who works for a small employer on a full-time basis with a normal work week of 30 hours or more does not include employees who work on a part-time, temporary, or substitute basis.’ The employer may not claim the credit for a part-time employee.
Related Questions
- I own a small business and have full-time and part-time employees and plan on offering health insurance. How do I determine who is eligible for coverage?
- Can an employer with 25 or more employees qualify for the credit if some of its employees are part-time?
- Does taking the credit affect an employer’s deduction for health insurance premiums?
