Employee Status
A Full-time employment as defined by P.O.B. Electric Inc. is continuous eight hours per day for a five day work week, including lunch and breaks (40 hours per week or 2080 hours per year). Employees who work over 40 hours in a single week will receive overtime pay which is calculated as one and one-half of the paid hourly rate. (I.e., Regular pay $15/hour = Overtime pay $15 x 1.5 = $22.50)
Guidance provided by the IRS and NYS is as follows:
According to the IRS
Definition of Full-Time Employee
For purposes of the employer shared responsibility provisions, a full-time employee is, for a calendar month, an employee employed on average at least 30 hours of service per week, or 130 hours of service per month (1560 hours per year.
There are two methods for determining full-time employee status:
The monthly measurement method, and
The look-back measurement method.
Under the monthly measurement method, the employer determines if an employee is a full-time employee on a month-by-month basis by looking at whether the employee has at least 130 hours of service for each month.
Under the look-back measurement method, an employer may determine the status of an employee as a full-time employee during what is referred to as the stability period, based upon the hours of service of the employee in the preceding period, which is referred to as the measurement period. The look-back measurement method may not be used to determine full-time employee status for purposes of ALE status determination.
For more information on each of these methods, see section 54.4980H-3 of the ESRP regulations.
Hour of Service
An hour of service is:
Each hour for which an employee is paid, or entitled to payment, for the performance of duties for the employer, and
Each hour for which an employee is paid, or entitled to payment by the employer for a period of time during which no duties are performed due to vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty or leave of absence.
According to the Office of the New York State Comptroller and the New York State & Local Retirement System (NYSLRS)
“Full-time” is defined by your employer, but must be at least six hours per day, for a five-day week. (1560 hours/year)
Full and Part-Time Service Credit
Full-Time Employment
If you join the Retirement System on the day you begin employment with a participating employer, we calculate your retirement service credit by subtracting your beginning date of employment from the date you actually leave paid employment, as long as:
You work full-time and continuously; and
You earn at least the equivalent of New York State’s annual minimum wage (State’s hourly minimum wage × 2,000) for your full career in public service.
“Full-time” is defined by your employer, but must be at least six hours per day, for a five-day week.
Institutional teachers, teachers working at schools for the deaf and blind, employees of school districts and Boards of Cooperative Educational Services (BOCES), and college employees in both classified and unclassified positions who work full-time for the school year receive a full year of service credit. “School year” refers to employment during the months of September through June.
Part-Time Employment
Part-time employment, except as noted below, is credited as the lesser of:
number of days worked ÷ 260 days
or
annual earnings reported ÷ (State’s hourly minimum wage × 2,000)
EXCEPTIONS
For institutional teachers:
number of days worked ÷ 200 days
For teachers working at New York State schools for the deaf and blind, and BOCES and school district employees:
number of days worked ÷ 180 days
For college employees:
number of days worked ÷ 170 days
Employers report your days worked and earnings to us.