The information on the Employee Count tab will be reported to the IRS to help determine your ALE status and requirements under ACA.
- “Was this company part of an Aggregated ALE for any month of the calendar year?”: If the company was a member of an aggregated ALE group at any point during the reporting year, select Yes and follow the instructions for the Aggregated Group Indicator row provided below.
- Aggregated ALE Group refers to a group of ALE Members treated as a single employer under section 414(b), 414(c), 414(m), or 414(o). An ALE Member is a member of an Aggregated ALE Group for a month if it is treated as a single employer with the other members of the group on any day of the calendar month. If an ALE is made up of only one person or entity, that one ALE Member is not a part of an Aggregated ALE Group.
- Total Employees: Enter the total number of all your employees, including full-time employees and non full-time employees and employees in a Limited Non-Assessment Period, for each calendar month.
- Full-Time Employees: Enter the number of full-time employees for each month, but do not count any employee in a Limited Non-Assessment Period. (If the number of full-time employees (excluding employees in a Limited Non-Assessment Period) for a month is zero, enter “0”. If the employer certified that it was eligible for the 98% Offer Method, it is not required to complete this row.
- Aggregated Group Indicator: If the employer was a member of an Aggregated ALE Group for one or more months, enter “X” in each month it was a member of an Aggregated ALE Group.
- Lack Minimum Essential Coverage (MEC): For the months, if any, for which the employer did not offer minimum essential coverage to required percentage of its full-time employees and their dependents, enter “X” in the checkbox for each applicable month. Although various types of health coverage may qualify as minimum essential coverage, for purposes of these instructions, minimum essential coverage refers to health coverage under an eligible employer-sponsored plan.
Next Step: Division Management 6 - Designated Governmental Entities