Do we have to offer benefits to part-time employees?

It may depend on what type of benefits you are referring to. For instance, are you concerned about an optional benefit, such as vacation, or health insurance obligations under the Affordable Care Act?

Paid vacation time and holidays are optional, employer-provided benefits. Employers are not required to offer these benefits to part-time employees, unless there is a union agreement. Some employers choose to offer paid vacation and holidays to part-time employees who work a set number of hours. Other companies provide part-time employees with these benefits on a pro-rata basis.