The new health reform law gives a tax credit to certain small employers that provide health care coverage to their employees, effective with tax years beginning in 2010. Over the next several weeks, Vision Payroll will be providing further information on the Small Business Health Care Tax Credit. Today’s topic is the Impact of Seasonal Employees.

Seasonal employees who do not work for the employer more than 120 days during the taxable year are excluded in the calculation of full-time equivalent employees. Seasonal employees in this sense are seasonal employees as defined by the Secretary of Labor and retail workers employed exclusively during holiday seasons. Any time worked on a calendar day is counted as a day of work.

The next topic to be covered in this series is the Impact of Owners and Relatives. Contact Vision Payroll if you have further questions on the Impact of Seasonal Employees.