Wednesday, February 12, 2014

4 keys to calculating full-time employees under Affordable Care Act

By Sheryl Southwick



Under the Affordable Care Act’s (ACA) shared responsibility provision, a large employer (who employs at least 50 full-time equivalent employees on average) must offer affordable medical coverage to at least 95% of its full-time equivalent employees and their dependent children age 26 or younger — or face stiff penalties.

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