Since “large” employers may be subject to penalties if they do not offer health coverage to substantially all of their full-time employees and dependents — or do offer coverage but it is either not “affordable” or does not provide “minimum value” – it is critical for employers to correctly calculate whether they have fewer than 50, 50-99, or 100 or more full-time employees and full-time equivalents. This article walks through the process on a step-by-step basis and includes examples.
PDF of the article: How to Calculate Employer Size for PPACA