Question # 56

56. When should an individual’s time spent working for a facility be counted for purposes of determining whether or not a facility exceeds the 20,000-hour employee threshold?
If an individual is employed by the facility or by the facility’s parent company to work for the facility, then all of the hours worked by the individual for the facility should be counted toward the 20,000-hour employee threshold. For example, a headquarters engineer spends most of her time at headquarters, but some of her time is spent at a covered facility. The time the engineer spends at the covered facility and the time the engineer spends working for the covered facility while at headquarters should be included in the facility’s employee threshold determination. If the individual is hired by the facility (or by the facility’s parent company) as a contractor to work at the facility and is based at the facility, then all hours worked by the contractor should be counted. If the individual is not an owner, contractor, nor an employee of the facility, then the individual’s time spent working at the facility should not be counted toward the 20,000-hour employee threshold. For example, the time spent by individuals who are performing intermittent service functions at the facility, such as municipal trash collectors or the electric utility company repairing power lines, should not be counted.