Determine Applicable Large Employer Status Under the Affordable Care Act

Key Points

  • An applicable large employer is an employer with at least 50 full-time employees, including full-time equivalent employees.
  • Companies under common ownership or control are combined to determine whether they meet the threshold of 50 full-time equivalent employees.
  • Employers will determine each year if they are considered an applicable large employer subject to the employer shared responsibility rules.

Additional Resources