Businesses that employ 50 or more workers who average at least 30 hours per week or whose full-time and part-time workers meet certain thresholds will be required to sponsor health insurance for more than 5% or five of those workers, whichever is larger, or face a monthly penalty under proposed Internal Revenue Service rules for implementing the Affordable Care Act. Paid leave counts toward hours worked, and the rules do not define "seasonal employees" or spell out how to apply the regulations for owners of multiple businesses.

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