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 counting each part-time employee as a fraction of the FTE). Determine full-time status using monthly measurement method or look-back measurement method. Offer coverage to FTEs […]

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 method. Zywave has more detailed information on each method and reasons an employer may prefer one method over another. “A” Penalty Adjusted for inflation: $2,970 for 2024 […]

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 allowed to choose from using either the Form W-2 wages, an employee’s rate of pay or the federal poverty limit to make their affordability determination. […]

Employers with employees that reside in the state of Massachusetts Provide a complete HIRD form for MA resident employees. There are no fines or penalties related to a completed HIRD Form.