[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-3337":3},{"rec_id":4,"title":5,"text":6},"3337","Who counts as a full-time employee?","In general, employees who perform services for your business are counted for the \u003Ci>Small Business Health Care Tax Credit\u003C/i>.\r\n\u003Cbr>\u003Cbr>\r\nIf you pay someone to work for you for 2,080 hours (52 weeks x 40 hours per week) in the year, then that person is considered a full-time employee. If that person works 2,000 hours and has two weeks (80 hours) of paid vacation, that person has still been paid for the full 2,080 hours and is a full-time employee. If a person works more than 2,080 hours, that person still only counts as one full-time employee.\r\n\u003Cbr>\u003Cbr>\r\nThere are a couple types of people who do NOT count as employees for the credit.\r\n\u003Col>\r\n\u003Cli>\r\nSole proprietors, partners in a partnership, shareholders owning more than two percent of an S corporation, and any owners of more than five percent of other businesses do NOT count as employees for purposes of the credit.\r\n\u003C/li>\r\n\u003Cli>\r\nFamily members or dependents of these owners and partners are also NOT counted as employees. \r\n\u003C/li>\r\n\u003Cli>\r\nSeasonal workers also do not count as full-time employees.\r\n\u003C/li>\r\n\u003C/ol>",1777391553877]