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The IRS regulations define some Employee Categories that permits employers to apply different measurement and stability periods, provided that employees within each category are treated consistently.

The measurement and stability periods can differ either in length or in their start and end dates for different categories of employees specified in the regulations. The categories specified in the proposed regulations are:
a. Salaried employees and hourly employees
b. Employees whose primary place(s) of employment are in different states
c. Collectively bargained employees and non-collectively bargained employees
d. Each group of collectively bargained employees covered by a separate collective bargaining arrangement.

The Employee Categories are defined in IBACA together with options for managing each category, including a:

• hours rule
• payroll rule
• wage rule
• measurement/look-back option.
• element for hours
• element for wages

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