[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-3338":3},{"rec_id":4,"title":5,"text":6},"3338","Who counts as a part-time employee?","In general, employees who perform services for your business are counted for the \u003Ci>Small Business Health Care Tax Credit\u003C/i>.\n\u003Cbr>\u003Cbr>\nIf you pay someone to work for you for less than than full-time (2080 hours), then that person is a part-time employee.\n\u003Cbr>\u003Cbr>\nThere are a some types of people who do NOT count as employees for the credit.\n\u003Col>\n\u003Cli>\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.\n\u003C/li>\n\u003Cli>\nFamily members or dependents of these owners and partners are also NOT counted as employees. \n\u003C/li>\n\u003Cli>\nSeasonal workers also do not count as part-time employees unless they work more than 120 days during the tax year.\n\u003C/li>\n\u003C/ol>",1777391553886]