Full-time employee
Full-time employee has the meaning given in section 4980H (4) of the Code effective for plan years beginning on or after January 1, 2016, except for operations of a Federally-facilitated SHOP for which it is effective for plan years beginning on or after January 1, 2014 and in connection with open enrollment activities beginning October 1, 2013.
Source
45 CFR § 155.20
Scoping language
The following definitions apply to this part: