Applicable Large Employers

URI: https://gptkb.org/entity/Applicable_Large_Employers
GPTKB entity
Statements (23)
Predicate Object
gptkbp:instanceOf gptkb:law
gptkbp:abbreviation gptkb:ALE
gptkbp:appliesTo for-profit employers
governmental employers
non-profit employers
gptkbp:definedIn gptkb:Affordable_Care_Act
gptkbp:defines Employers with 50 or more full-time employees or equivalents on average during the previous year
gptkbp:enforcedBy gptkb:Internal_Revenue_Service
gptkbp:excludes employers with fewer than 50 full-time employees
gptkbp:fullTimeEmployeeDefinition employee working at least 30 hours per week
https://www.w3.org/2000/01/rdf-schema#label Applicable Large Employers
gptkbp:measurementPeriod look-back measurement method
gptkbp:mustDetermine full-time employee status
gptkbp:mustFile gptkb:IRS_Forms_1094-C_and_1095-C
gptkbp:mustOffer minimum essential health coverage to full-time employees
gptkbp:penalty gptkb:Employer_Shared_Responsibility_Payment
gptkbp:regulates health insurance coverage requirements
gptkbp:relatedTo gptkb:Affordable_Care_Act_Section_4980H
gptkbp:relevantYear previous calendar year
gptkbp:subject gptkb:Employer_Shared_Responsibility_Provisions
reporting requirements under ACA
gptkbp:bfsParent gptkb:IRS_Form_1094-C
gptkbp:bfsLayer 6