Just as it does for employees, the Affordable Care Act (“ACA”) contains benefits and responsibilities for employers. The size and structure of an employer’s workforce is primarily determinative of how ACA rules apply to a particular covered situation. This information only applies if a business owner has employees, Otherwise, if there are no employees, other tax provisions, such as the insurance provider fee may affect the business enterprise.

An employer’s size is determined by the number of its employees. Employer benefits, opportunities and requirements are dependent upon the employer’s size and the applicable rules. Generally, an employer with 50 or more full-time employees or equivalents will be considered an applicable large employer.