Employer Mandate

[toddoxley]

If an employer has 45 full time employees, zero part timers but hires 6 new full time employees in August 2013 and ends the year with 51 full time employees, is this a large employer ?

 

[ABC]

It depend on how the state determines large group.

 

[leevena]

Calculation of large group is not determined at the state level. See IRS Notice 2012-58, which provides the explanation of the various methods that can be used to calculate. If you would like a copy of the notice, you can go to the IRS website or email me and I will send it to you.