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Definition of a Large Employer

May 2015
Posted in ACA 101

For 2015, a large employer is defined as one who employs at least 100 full-time or full-time equivalent employees. These employers must offer affordable minimum essential health coverage to at least 70% of their full-time employees starting 1/1/2015. Please note that this relief from the initial threshold (50+ FTE) only applies to employers if between 2/9/2014 and 12/31/2014 they do not do any of the following: Reduce the size of the workforce or the overall hours of service of its employees unless for a bona fide business reason or the employer must not eliminate or materially reduce the health coverage, if any, if offered as of 2/9/2014.

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