The ACA defines an "applicable large employer" with respect to any calendar year as an employer that employed an average of at least 50 full-time employees during the preceding calendar year. In counting the number of employees for purposes of determining whether an employer is an applicable large employer, a full-time employee (meaning, for any month, an employee working an average of at least 30 hours or more each week) is counted as one employee. All other employees are counted on a pro-rated basis. For example, 40 full-time employees employed 30 or more hours per week on average plus 20 employees employed 15 hours per week on average are equivalent to 50 full-time employees. This is based on the regulations prescribed by the Secretary of Health and Human Services.
To submit a question for consideration in a future Q&A