Purpose of the ACA FT checkbox in regards to 1095-C
I was originally under the impression that employees should have the ACA FT flag checked when they have gone through an assessment period and been deemed qualified to get coverage, meeting the 30 hours per week average requirement. The report does not seem to include employees that are in an assessment period and not marked; however, they at some point in the year did work more than 130 hours within a month. I'm told these employees need to be included in the report:
"Form 1095-C is filed and furnished to any employee of an Applicable Large Employer (ALE) who is a full-time employee for one or more months of the calendar. ALE Members must report that information for all twelve months of the calendar year for each employee."