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Who are Applicable Large Employers?

An Applicable Large Employer is one that employed an average of at least 50 full-time employees on business days during the preceding calendar year. In general, the number of full-time employees is determined by taking the sum total of full-time employees, full-time equivalent employees and seasonal workers for each calendar month in the preceding calendar year and dividing by 12.

Additional Information

IRC §4980H Determining Applicable Large Employer Status
     This Briefing discusses how employers determine if they are an Applicable Large Employer subject to the Employer Mandate.