SECTION2. HEALTHBENEFITSOFFERRATES PART-TIMEANDTEMPORARYWORKERS • Amongfirmsofferinghealthbenefits,relativelyfewofferbenefitstotheirpart-timeandtemporaryworkers. – TheACAdefinesfull-timeworkersasthosewhoonaverageworkatleast30hoursperweek,andpart-time workersasthosewhoonaverageworkfewerthan30hoursperweek. Theemployersharedresponsibility provisionoftheACArequiresthatfirmswithatleast50full-timeequivalentemployeesofferfull-timeemployees 3 coveragethatmeetsminimumstandardsorbeassessedapenalty. Beginningin2015,wemodifiedthesurveyto explicitly ask employers whethertheyofferedbenefitstoemployeesworkingfewerthan30hours. Ourprevious questiondidnotincludeadefinitionof“part-time”. Forthisreason,historicaldataonpart-timeofferratesare shown,butwedidnottestwhetherthedifferencesbetween2014and2015weresignificant. Manyemployers mayworkwithmultipledefinitionsofpart-time;onefortheircompliancewithlegalrequirementsandanotherfor internal policies and programs. – In2017,13%ofallfirmsthatofferhealthbenefitsofferthemtopart-timeworkers[Figure2.7]. Largefirmsare morelikelytoofferhealthbenefitstopart-timeworkersthansmallfirms(31%vs.12%)[Figure2.9]. • Asmallpercentage(5%)offirmsofferinghealthbenefitsofferthemtotemporaryworkers[Figure2.8]. Amongfirms offeringhealthbenefits,largefirmsaremorelikelythansmallfirmstoofferbenefitstotemporaryworkers(13%vs.5%) [Figure 2.10]. The percentage of large firms offering health benefits to temporaryworkersisnotstatisticallydifferent fromthe17%reportedin2016[Figure2.8]. 3 Internal RevenueCode. 26U.S.Code§4980H-Sharedresponsibilityforemployersregardinghealthcoverage. 2011. https://www.gpo.gov/fdsys/pkg/ USCODE-2011-title26/pdf/USCODE-2011-title26-subtitleD-chap43-sec4980H.pdf The Kaiser Family Foundation and Health Research & Educational Trust / Page 42