Guidance Regarding Full-Time Employees for Employer Mandate

The Internal Revenue Service (IRS) recently issued Notice 2012-58 to provide guidance for employers to determine which employees are treated as full-time employees for purposes of the shared employer responsibility provisions under the federal health reform law.?á Notice 2012-58 modifies and expands previous guidance.?á It also includes voluntary safe harbor methods that employers may apply to variable and seasonal employees to determine whether they are treated as full-time employees.?á Employers are permitted to rely on this guidance to determine which employees are considered full-time employees, at least through the end of 2014.?á Notice 2012-58 can be found here.