Are you a large employer? Will you be in 2014?

The number of full-time equivalent employees for each month is determined by adding the total hours of service of part-time and seasonal employees (up to a maximum of 120 hours of service per employee) and dividing the result by 120.*employees that work 120 hours/month

Full-Time Equivalent Employee Calculation

FTE= 120*

Large employers are defined as those having employed an average of 50 or more full-time (FT) and full-time equivalent (FTE) employees during the preceding calendar year. Calculate this average by adding the number of FT and FTE employees you employed during each month of the preceding calendar year and divide by 12.

FT=30+ hrs/week or 130+ hrs/monthFull-Time Employee Calculation

A full-time employee is an employee who is credited with an average of at least 30 hours per week or at least 130 hours per month.

Large Employer Yearly Calculation

ACA Employer Shared Responsibility:

As employers sort out their obligations under the Affordable Care Act (ACA), an understanding of the “Shared Responsibility” provisions is critical.

If you are considered a large employer, significant penalties could be imposed if you fail to meet the requirements beginning in 2015.

WHAT YOU DON’T KNOW CAN COST YOU

Be strategic & maintain controlAn integrated business process outsourcing solution simplifies the process of managing various ACA requirements, including employer Shared Responsibility by providing the tools to help you:

• Stay ACA compliant regardless of company size• Reduce the administrative burden in determining wage levels• Determine employee eligibility status • Better understand employee benefits behavior

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Full-Time Employees (including FTE)

≥50

All employers, regardless of size, will still need to contend with increased regulatory and reporting requirements — all while managing risk and staying competitive.

Regulatory and Reporting Requirements

<50

Employers with an average of fewer than 50 FT employees (including FTE) during the preceding calendar year are exempt from Shared Responsibility penalties for the next calendar year.

Penalties