required under paragraph (1). (4) Rules related to part-time employment For purposes of this subsection— (A) Part-time employee The term part-time employee means, with respect to any month, an employee who works on average fewer than 30 hours per week. (B) Part-time employment ratio The term part-time employment ratio means, with respect to a part-time employee of an employer in a month, a fraction— (i) the numerator of which is the number of hours in the employee’s normal work week