While you may consider these individuals part time, they are considered full-time employees for reporting purposes if they regularly work 30 hours per week or more. If, based on their average hours of service, they meet the requirements to be considered full time, they would need to receive a Form 1095-C.
This makes English one of the easiest foreign language to learn. Italian is easy to learn as well since it has no cases, with easy clear pronunciation, its vocabulary is derived from Latin; therefore the vocabulary has congruencies throughout the Indo-European Latin influenced world. Spanish is one of the easiest foreign languages to learn. Much of its vocabulary is similar to English, and written Spanish is almost completely phonetic. It is closely similar to Italian, and therefore is also easy because its grammar and pronunciation are relatively easy, also ubiquitous, everywhere.
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