February 04, 2026
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.