“Company X has 40 full-time employees working 40 hours per week, along with 20 part-time employees working 15 hours per week. The 20 part-time employees are counted as 10 full-time equivalent employees. Company X has 50 full-time employees and is subject to the employer shared responsibility provisions.”
40 at 40 is 1600 man hours. 20 part-timers is 20x 15 or 300 man hours for 1900 man hours.
Solution - fire 20 fulltimers (at 800 man hours). Work the remaining 20 at 60 hours per week. 20 at 60 is 1200 man hours. Your 700 man hours short. At 15/ hire thats 50 part-timers counting as half a worker apiece.
(20 full timers/ 50 part-timers/2) = 45 employees. Plus you halve the benefit costs.
Another ‘solution’ is to hire only ‘contract workers’......
What's to stop a company from setting up contracts with workers for 80 hours a week with the workers being allowed to subcontract some of those hours to people not actually employed by the company? What's to stop a company that wants to grow from setting itself up as more than one company, each one staying under the Obamacare number? Why are the feds and our stupid legislators allowing this situation that encourages companies to outsource and discourages them from expanding? How long can a country running on stupid survive?
Solution:
Fire everyone and hire illegal aliens and pay them cash.