An Applicable Large Employer employs at least 50 full-time or full-time equivalent employees during any month of the preceding calendar year. A full-time employee is one who averages at least 30 hours of service per week in a calendar month. There are factors that impact this calculation. For example, hours worked, seasonal workers, participation in a controlled or aggregate group, government entities, transition accommodations for new employers, etc.
To determine whether your company is an applicable large employer, be sure to review the following IRS documentation: Determining if an Employer is an Applicable Large Employer (ALE). Find the definition of an Applicable Large Employer and Employer Aggregation rules. This resource also includes full-time employee calculation examples. This includes aggregate ALE groups, the impact of seasonal workers on calculations, and transition accommodation for new employers.
To identify your full-time equivalent employees, see Is there a report to show the Affordable Care Act applicable hours by month?