Even if you don’t consider your business a large business at 40 full-time employees and 15 part-timers, the IRS may. It all depends on your employees’ service hours. For information on how to count ACA-defined full- time employees and full-time equivalents (FTEs), please see our blog post titled
It is vital that you understand this information in order to meet your reporting obligations for Affordable Care Act compliance.
Once you have determined that you are an ALE, the question becomes what exactly you need to do to be compliant with the ACA employer requirements. Integrity Data has created infographics to simplify it for you. These
- Employers with fewer than 50 full-time employees, including FTEs
- Employers with 50 to 99 full-time employees, including FTEs
- Employers with 100 to 249 full-time employees, including FTEs
- Employers with 250 and more full-time employees, including FTEs.
Each category has slightly different requirements. Not filing for a company with 50 full-time employees is not allowed under IRS rules for ACA enforcements. The penalty for “willfully disregarding” any IRS information reporting – including ACA returns – is
Sticking your head in the sand on this compliance issue could be costly for you and your company. ACA penalties cannot be deducted as business expenses. Make sure you understand the new filing requirements under the Affordable Care Act.
For additional information – including direct links to IRS references, IRS tips to receive by email, and IRS handles to follow on social media – please visit
By Integrity Data,