Counting Employees Under PPACA

Counting Employees Under PPACA


As you likely know, the “employer mandate” section of the Affordable Care Act requires companies with 50 or more employees to either provide adequate and affordable coverage to their workers or pay tax penalties. But just how are those 50 to be counted?

United Benefit Advisors has developed a guide to help employers determine how many employees they have for several purposes under the Patient Protection and Affordable Care Act (PPACA). Those who think they are exempt need to make sure they are counting employees correctly so they are not surprised with penalties.

The guide offers:

  • The definitions of full time employees
  • How to count part-time employees on a pro-rata basis
  • How to treat seasonal employees
  • Who the law considers an "employee"
  • Counting hours correctly
  • Determining average hours worked
  • Penalties that result if a "large employer" doesn't offer coverage
  • Applying the requirement to offer coverage
  • Paying the penalty
  • Eligibility for the Small Business Health Options Program (SHOP)



  • Contact Us

    P: 312.416.3660
    E: uba@ubabenefits.com
    Healthcare Reform Expert Dillon Health Partners with United Benefit Advisors
    By bolson@ubabenefits.com (Bill Olson) on April 2, 2019

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