The Affordable Care Act subjects large employers to tax penalties if they do not offer group health plan coverage to part-time employees who average at least 30 hours a week during the employer's adopted measurement period. As a result, some private and public sector employers are adopting policies to make sure their part-time employees stay under that threshold.

President Obama has twice delayed the enforcement of the law’s employer mandate, but both private and public sector employers are fearful of the tax penalties that will be implemented. To read more about the dilemma facing employers, click here.