To qualify as a large employer, an employer must employ on average at least 50 full-time employees, including full-time equivalents (FTEs) on business days during the preceding calendar year. Full-time means 30 or more hours of service each week. Hours worked by employees with fewer than 30 hours per week must be counted—and then divided by 120 per month—to determine the number of FTEs. The number of FTEs is then added to the actual full-time employee count.
Employers will determine each year, based on their current number of employees, whether they will be considered a large employer for the next year. For example, if an employer has at least 50 full-time employees, including FTEs, for 2014, it will be considered a large employer for 2015.
Businesses that are a part of a controlled group must be aggregated and counted as though they are a single employer.
If you determine that you are a large employer then you are required to offer affordable health coverage with at least a Bronze level of coverage.