Remember that the vast majority of employers will fall below the ALE threshold number of employees and, therefore, will not be subject to the employer shared responsibility provisions.
Here are definitions to three terms that are significant in determining whether your organization is an ALE. In general:
You are an applicable large employer if you averaged at least 50 full-time employees, including full-time equivalent employees, during the prior year. Applicable large employers are subject to information reporting and the employer shared responsibility provisions of the health care law.
Here are the steps to determine whether you are an applicable large employer: