All Employers Determine ALE Status (i.e., whether the employer has at least 50 full-time employees (FTEs) each calendar year, considering all common law employees in the entire controlled group and […]

Employers that are an Applicable Large Employer and have variable hour part-time employees. There are two methods for determining full-time employee status. The monthly measurement method or the look-back measurement […]

Employers that are An Applicable Large Employer There are three safe harbors that an employer may use to determine affordability for purposes of the employer shared responsibility provisions. Employers are […]