Beginning in 2016, any employer designated an Applicable Large Employer, an employer that employed an average of at least 50 full-time employees on business days during the preceding calendar year, must file information returns with the IRS about the health insurance coverage offered in the previous year. A company or organization is an ALE if it has at least 50 full-time workers or full-time equivalents. According to the law, a full-time worker is someone who works at least 30 hours a week. A full time equivalent is two or more part-time employees whose hours add up to a full-time hours. For example, two workers who each work 15 hours a week would make up one full-time equivalent (15 x 2 = 30 = 1 FTE).
| Access |
| Grant permission to User Profiles in Access User Profiles > select a User Profile > Security > Payroll > Menu Security > Affordable Care Act > ALE Aggregates. |
In the Select Aggregate Year window, select the Year to be reported using the up or down arrow and click OK.
In the PR Aggregates window, provide the number of Full-Time and Total Employees.
In the Minimum Essential Coverage column, select the checkbox for each month Minimum Essential Coverage was offered or select the All 12 Months checkbox.
Full Time Employees, enter the number of Full Time Employees for the Month
Total Employees will include all Full and Part Time Employees for the Month.
Select Aggregrated Group if the organization is a member of an Aggregrated Group for the Month or select the All 12 Months option at the top of the grid.
If eligible, select the level of Transition Relief available from Employer Shared Responsibility.
- A- eligible for Transition relief for 50 - 99 full time employees
- B - eligible for Transition relieve for 100 or more full time employees