If we are tracking now, should our company continue to track the hours of our part-time workers?

Yes.  Although the individual insurance coverage mandate of the ACA was rescinded in 2017, the Shared Responsibility provision for ALE’s is still in effect, and ALE’s still must offer health insurance and report full-time worker insurance coverage.  The only way to determine if a part-time employee has worked an average of 30 hours or more is to track and document the employees’ actual hours worked.