eligible employer
(1) In general The term “eligible employer” means any employer who has in place a written policy that meets the following requirements: (A) The policy provides— (i) in the case of a qualifying employee who is not a part-time employee (as defined in section 4980E(d)(4)(B) ), not less than 2 weeks of annual paid family and medical leave, and (ii) in the case of a qualifying employee who is a part-time employee, an amount of annual paid family and medical leave that is not less than an amount which bears the same ratio to the amount of annual paid family and medical leave that is provided to a qualifying employee described in clause (i) as— (I) the number of hours the employee is expected to work during any week, bears to (II) the number of hours an equivalent qualifying employee described in clause (i) is expected to work during the week. (B) The policy requires that the rate of payment under the program is not less than 50 percent of the wages normally paid to such employee for services performed for the employer.