The ACA’s employer mandate requires all employers with 50 or more full-time employees (including full-time equivalent (FTE) employees) to provide health insurance for their full-time employees, or pay a per-month “employer shared responsibility payment” on their federal tax return. The final regulations establish a “full-time” employee as someone who works an average of 30 or more hours per week.
Read about a 2017 agency action.
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