The ACA requires applicable large employers (ALEs) – those with 50 or more full-time employees (FTEs) and full-time equivalents – to offer affordable minimum value coverage to substantially all FTEs (those working 30 or more hours per week) and their dependents, or risk a penalty. The requirement, known as the employer mandate or employer shared responsibility provision, has been in effect since 2015.
ALEs can use one of two measurement methods – the monthly measurement method or the look-back measurement method – to determine an employee’s full-time status for purposes of compliance with the employer mandate.
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