Enhanced ACA Monthly Measurement methods

For employers with employee populations that have fluctuating hours, it can be impractical to administer the Monthly Measurement Method. IRS rules indicate that relief can only be used for an employee one time per period of employment. The employer can be exposed to penalties when an employee moves between full-time and part-time employment.

Note: Your organization can use either the Look Back Measurement Method or Monthly Measurement Method. Contact your legal department before you make any changes to your Measurement Assessment Method so that you understand the implications.