Understand ACA Employer Shared Responsibility Full-Time Employee Determinations

Review the rules for making full-time employee and full-time equivalent employee (FTEE) determinations when applying the Affordable Care Act (ACA) shared responsibility rules. Ensure your healthcare clients do not run afoul of ACA requirements regarding so-called applicable large employers (ALEs)—generally those with 50 or more full-time employees (including FTEEs)—which are subject to excise tax penalties if they don’t offer sufficient health coverage to their full-time employees. Learn how to count full-time employees and FTEEs to determine whether an employer is an ALE and how to identify full-time employees for purposes of assessing both whether an ALE is subject to a shared responsibility payment and the amount of the liability.

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