- A Large Employer is an employer with 50 or more full time + full time equivalent employees.
- A Small Employer is an employer with less than 50 full time + full time equivalent employees.
- Full Time = 30 Hours per week.
- Full Time Equivalents (“FTE’s):
Total Monthly Hours of All Part-Timers /120
Full Time + FTEs = Number of Employees
If total is greater than 50, then you are a Large Employer subject to the Employer Mandate.