Beginning in 2015, the Affordable Care Act (ACA) may impose financial penalties on employers who do not provide health care coverage to their full time employees. Employers must track employee work hours and report them to the IRS as part of the health care coverage requirement enforcement process. The IRS has released an informational handout which could be useful to employers implementing the ACA required employee tracking and reporting process.
The IRS handout can be found at http://www.irs.gov/pub/irs-pdf/p5196.pdf
Here is a link to a Keenan briefing on this topic that might also be of use //www.keenan.com/news/brief/2014/BRF_20140708_Sec6056InfoReportingALEs_KA.pdf