Under the ACA employer mandate, employers with at least 50 full-time employees (FTEs) (including equivalents) – known as “applicable large employers” (ALEs) – must offer affordable coverage or pay a tax penalty. The requirement, also known as the “employer shared responsibility” provision, has been in effect since 2015. This publication provides information on which entities are considered ALEs; it highlights the process to determine ALE status and notes special considerations.
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