The Affordable Care Act:

Beginning in January 2015, employers with 50 or more full- time equivalent employees (“large employer”) that do not offer (1) affordable health insurance that provides (2)

Small employers that provide healthcare coverage are eligible (a “qualified employer”) if: • They have fewer than 25 full-time equivalent employees (FTEs)* for the tax year •

• Employer Shared Responsibility: provide a minimum level of affordable health care for full-time employees or pay tax penalties!. • Insurers: Fully insured policies must have

The Employer Mandate goes into effect for employers with 100 or more full-time equivalent employees. Counting methods are important. 2) ensure coverage is "affordable,"

For employers not in existence on any business day in the prior calendar year, applicable large employer status is based on the average number of employees that it is

• Hourly Employees who are reasonably expected to work less than 30 hours per week and never work more than that do not have to be considered FT employees (though you may want

The PPACA requires large employers, defined as companies with 50 or more full-time employees or full-time equivalent (FTE) employees, to offer affordable employer-sponsored

The Affordable Care Act’s Employer Shared Responsibility mandate requires “Applicable Large Employers” to offer health insurance to full- time employees and their dependent