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Under the Affordable Care Act, an employer with 50 or more full-time employees, including full-time equivalent employees (FTEs) is considered a large employer. A full-time employee is an employee who works an average of 30 hours of service per week (or an average of 130 hours of service per month).
Large employers are subject to the employer shared responsibility mandate and could be subject to a shared responsibility payment for not offering health insurance to employee that is affordable and that provides minimum value.
For more information on the mandate, visit the Internal Revenue Service question and answer webpage.
Transition Relief for Employers with 50 to 99 Full-Time Employees
In 2015, employers with 50 to 99 full-time employees (including FTEs) could qualify for relief from the mandate for one year if the employer:
Certifies that it meets conditions (1) to (3) on a prescribed form.
All employers, including tribal government employers, with 50 or more full-time employees and/or full-time equivalent employees are considered a large employer.
In 2015, all large employers, including tribal government employers, with 50 or more full-time employees and full-time equivalent employees must offer health insurance to their full-time employees and their dependents. There is transition relief available for employers with 50-99 full-time employees in 2015 if certain conditions are met.
Employers who do not offer health insurance to their full-time employees may be subject to a shared responsibility payment.