Is My Organization Considered a Large Group?

A large group is defined as 50 or more full-time equivalents (FTEs).
 
How to Calculate FTEs
  1. Identify, per month, those that are clearly defined as a full-time employee (working 30 or more hours/week)
  2. Identify part-time and seasonal FTEs for each month (not to exceed 120 hours/month)
  3. Add your monthly totals from steps 1 and 2 and divide by 12
If total is <50 you are not an applicable large employer
 
If total is >50 you are an applicable large employer
The ACA mandates you offer affordable coverage or pay a fine for full-time employees working at least 30 hours/week, or pay a penalty.
 
If total is >50 because of seasonal employees, the safe harbor formula may apply to your business
 
Safe Harbor
Employers may utilize the "safe harbor" look-back measurement option of up to 12 months to determine whether new variable hour and seasonal employees are full-time employees. For more information:
 
IRS websiteSee IRS Notice 2012-58 provide more details and examples.

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