The Affordable Care Act (ACA) requires applicable large employers (ALEs) to report each year on whether they did or did not offer health coverage to each of their full-time employees.
An ALE is an employer averaging 50 or more full-time employees, including full-time equivalent (FTE) employees, in the preceding calendar year. Under the ACA, a full-time employee is an employee who averages at least 130 hours per month. An FTE is a combination of employees who, when counted together, equal one full-time employee.
The ACA also requires small employers (non-ALEs) sponsoring self-insured or level-funded health plans to report on enrolled individuals.
This Q&A does not constitute legal advice and does not address state or local law.
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