; and (B) the full-time equivalent of the number of employees working part-time, as defined and calculated in the manner determined most appropriate by the Secretary. 802. Employer contribution requirements (a) Minimum employer contribution (1) In general Beginning in the first full taxable year following the date of enactment of the Saving for the Future Act , each applicable employer shall contribute to a qualifying plan, on behalf of each employee that is not enrolled in an active, defined benefit pension plan sponsored by such employer, the applicable minimum amount described in paragraph (2). (2) Minimum employer contribution (A) Initial amounts For the first year in which the requirements of paragraph (1) apply, and the 1 year immediately following such first year, the minimum amount an applicable employer is required to contribute for each full-time employee is $0.50 per hour worked by the employee. (B) Third and fourth years For the 2 years immediately following the period during which subparagraph (A) applies, the minimum amount an applicable employer is required to contribute for each full-time employee is $.60 per hour worked by the employee. (C) Subsequent years The Secretary shall increase the amounts described in subparagraph (B) for the year immediately following the period during which subparagraph (B) applies, and every 3 years thereafter, by an amount proportional to growth in average nonsupervisory wages. (3) Noncompliance In the case of an applicable employer that is found to be in violation of the requirement under paragraph (1), such employer shall be required to make the contributions required under paragraph (1), plus interest, at an interest rate set by the Secretary through rulemaking. (b) Qualifying plans (1) In general Each applicable employer shall provide a pension plan for all employees. (2) Types of plans The pension plan required under paragraph (1)— (A) (i) in the case of an applicable employer with 100 or more full-time equivalent employees, shall be an employer plan, which may