People Processes

You are an applicable large employer if you averaged at least 50 full-time employees, including full-time equivalent employees, during the prior calendar year. ALEs are subject to information reporting and the employer shared responsibility provisions. Steps to determine your status as an ALE 1.Determine how many full-time employees you had each month of the prior calendar year. Under the ACA, a full-time employee for any calendar month is one who has, on average, at least 30 hours of service per week, or at least 130 hours per calendar month. There are exceptions for seasonal workers and employees with medical coverage under TRICARE or the Department of Veterans Affairs. 2.Determine how many full-time equivalent employees you had each month of the prior calendar year. Todo this, combine the number of hours of service of all non-full-time employees for the month –and divide that total by 120. Make sure you do not include more than 120 hours of service per employee. The same exceptions above for seasonal work