Seasonal employees are those who are hired for a short period of time. Most of them are part-time or temporary workers, helping to solve the increased workload in different industries or seasonal work. In most states, seasonal employees usually work no more than 35 hours a week and less than 6 months per year. Some examples of seasonal employees, lifeguards who work on the beach in summer, or employees hired by ski resorts in winter. Although most seasonal employees work 30-35 hours a week, there is no rule about whether they work more or less. If they are indeed seasonal employees and work for 6 months or less, then you will not be penalized if you do not provide them with insurance in time. Employers can use the “lookback ” method to benefit from seasonal employee rules. In this way, employees can be divided into seasonal, variable, part-time and full-time. Employers must be able to prove that their employees are classified by category. If the employer does not have a proper method to measure and record seasonal workers, they must provide coverage to avoid IRS penalties.