Under the ACA, the size and structure of a workforce – small, or large – helps determine which parts of the law apply to which employers.

Two provisions of the Affordable Care Act apply only to applicable large employers. 

An employer’s size is determined by the number of its employees.

• An employer with 50 or more full-time employees or full-time equivalents is considered an applicable large employer – also known as an ALE – under the ACA.
• For purposes of the employer shared responsibility provision, the number of employees a business had during the prior year determines whether it is an ALE the current year. 
• Employers with fewer than 50 full-time or full-time equivalent employees are not applicable large employers.

To determine its workforce size for a year, CLICK HERE TO READ THE FULL ARTICLE. 

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