Applicable Large Employers have significant responsibilities under the Affordable Care Act including the employer mandate and employer reporting. The first step to compliance is determining whether or not you are an Applicable Large Employer (ALE). If an employer has at least 50 full-time employees, including full-time equivalent employees, on average during the prior year, the employer is an ALE for the current calendar year. If you hover around 50 employees or have a large number of part-time employees you should be regularly monitoring the size of your workforce. For more information on calculating ALE status, or converting part-time employees’ hours to full-time equivalent employees, contact us today.