Every employee that is not full time status where my wife works will be dropped to no more than 25 hours Jan. 1. Almost all of those workers will now have to find a second job to make ends meet. How is it different to the IRS if the employee finds a second job, or you as the employer do it for them though?
ACA is a complicated beast, I only know the insurance sales side, the question of IRS audting/enforcement is generally outside my knowledge, besides instances when potential insurance customers start asking questions like those in this thread, where we always err on the side of caution,
A quick google search came up with this,
http://www.bakerlaw.com/alerts/special-health-care-reform-series-special-focus-on-the-employer-employee-relationship-part-i-8-15-2012/
Search out the info on ‘closely’ in that link , to get a idea of how many loopholes and problems there are when going done this path of avoidance.
The difference is whether the second job is initiated by the employee looking to earn extra money to make up for lost wages, or the employer looking to save from paying healthcare costs.