Health
Questions and answers
The employer (federal department/agency) is required to report on all full-time employees for every calendar month. For purposes of IRC section 6056, an employee is a full-time employee for a calendar month if he or she averages at least 30 hours of service per week. Additionally, per IRS regulations, 130 hours of service in a calendar month is treated as the monthly equivalent of at least 30 hours of service per week. Therefore, agencies should report on all employees who worked at least 130 hours per month for at least one month of the calendar year.