Section 6055 & 6056

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Who is an Applicable Large Employer (ALE)?

For a calendar year, an employer that employed, on average, at least 50 full-time/full time equivalent employees during the prior calendar year
Same definition as the pay or play rules
Aggregation rules apply for determining employer size but each company reports under its own EIN
Full-time Employee: Employed on average at least 30 hours of service per week (130 hours) in a calendar month
Full-time Equivalent (FTE) Employee: Hours of service for part-time employees (up to 120 hours/person per month), divide by 120, result = number of FTE employees for the month