The Affordable Care Act has brought many changes for employers and employees alike. For those employers that qualify as an ALE--that is an Applicable Large Employer, the designation alone leads to the application of employer shared responsibility provisions as well as employer reporting. The benchmark is at 50 full-time employees, but what do you do with seasonal help? The rule is the following: If your workforce exceeds 50 full-time employees for 120 days or fewer during a calendar year, and the employees in excess are deemed seasonal workers, your organization is not considered an ALE.
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