You are an applicable large employer if you averaged at least 50 full-time employees, including full-time equivalent employees, during the prior year. Applicable large employers are subject to information reporting and the employer shared responsibility provisions of the health care law.
Here are the steps to determine whether you are an applicable large employer:
The law treats employers in an aggregated group as a single employer for determining applicable large employer status. You are part of an aggregated group if you have common ownership or are otherwise related to other employers.
For details about information about ALE information reporting requirements and the shared responsibility provisions, visit IRS.gov/aca. For information about rules to determine who is a full-time employee and what counts as hours of service, see the ACA Information Center for Applicable Large Employers.