The Congressional Research Service has released its "white paper" on employer penalties that can be incurred under the Affordable Care Act (ACA), which addresses many of the questions posed by employers on penalties, calculations and reporting. Click here to view the report.

In general, the report addresses many of the questions posed by employers as to how penalties are calculated and what employees are included in determining the amount of the penalty to be imposed. There are also charts that can be used to determine the application of the ACA to different classes of employees, including variable hour employees. Lastly, the report also addresses the reporting requirement for employers and the timeframe for such reports.