From Page 12
http://www.irs.gov/pub/irs-drop/n-12-58.pdf
5. Seasonal Employee Defined
The Affordable Care Act addresses the meaning of seasonal worker in the
context of whether an employer meets the definition of an applicable large employer.
Specifically, § 4980H(c)(2)(B) generally provides that if an employers workforce
exceeds 50 full-time employees for 120 days or fewer during a calendar year, and the
employees in excess of 50 who were employed during that period of no more than 120
days were seasonal employees, the employer would not be an applicable large
employer. Furthermore, § 4980H(c)(2)(B)(ii) provides that, for this purpose, seasonal
worker means a worker who performs labor or services on a seasonal basis, as defined
by the Secretary of Labor, including (but not limited to) workers covered by 29 CFR
500.20(s)(1) and retail workers employed exclusively during holiday seasons. The
statute does not address how the term seasonal employee might be defined for
purposes other than the determination of applicable large employer status, such as the
determination of whether a new employee of an applicable large employer is reasonably
expected to work full time for purposes of determining the amount of any assessable
payment under § 4980H. Through at least 2014, employers are permitted to use a
reasonable, good faith interpretation of the term seasonal employee for purposes of
this notice.
