Page 9 - ACA Guideline Overview
P. 9
Full‐Timers Who Start Mid‐Year
As above, employees who start mid‐month or mid‐year were not employed with your company on
January 1st. The bottom line here is employees must have a 1095‐C for all 12 months if they worked Full‐
Time for at least one month.
For all months prior to employment code them as follows:
Line 14 – 1H No Offer – for all months prior to employment
Line 15 – Blank
Line 16 – 2A Not Employed
After their employment commences, code them pursuant to the notes above for Full‐Timers who elect
employer coverage, Full‐Timers who do not elect coverage and Full‐Time but not yet eligible. 
