More employers are paying for benefits for part-time employees, says Hewitt Associates, a consulting firm in Illinois. Employees who work an average of 20 to 29 hours per week are eligible for more benefits than ever before, including paid holidays and vacations, medical and dental coverage, Hewitt says. Benefits usually vary by the number of hours an employee works, Hewitt's survey of 505 large employers found. The most common benefits offered are prorated vacations and holidays: 78 percent of employers offer them to employees working more than 20 hours per week. Sixty-two percent of employers offer medical benefits to part-timers working more than 20 hours per week. Only a quarter offer medical coverage to those with less than 20 hours per week.