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If an ALE is made up of multiple employers (called applicable large employer, or ALE, members), the ALE members are aggregated, that is considered together, in determining whether the group of employers is an ALE. Generally, each individual ALE member is responsible for its own employer shared responsibility payment.įor more information on how to determine if an employer is an ALE, including the aggregation rules, relevant definitions and rules for new employers, see Determining If You Are an Applicable Large Employer. Which Employers are Subject to the Employer Shared Responsibility Provisions?ĪLEs are subject to the employer shared responsibility provisions. Whether an employer is an ALE in a particular calendar year depends on the size of the employer’s workforce in the preceding calendar year. To be an ALE for a particular calendar year, an employer must have had an average of at least 50 full-time employees (including full-time-equivalent employees) during the preceding calendar year. So, for example, an employer will use information about the size of its workforce during 2016 to determine if it is an ALE for 2018.Īll types of employers can be ALEs, including tax-exempt organizations and government entities. Also see our Q&A pages for offers of health insurance coverage by employers (Section 6056) and information reporting by health coverage providers (Section 6055). The same employers that are subject to the employer shared responsibility provisions (that is, ALEs) also have information reporting responsibilities regarding minimum essential coverage offered to employees. These responsibilities require employers to send reports to employees and to the IRS. An employer that sponsors self-insured health insurance coverage – whether or not the employer is an ALE – has insurer information reporting responsibilities as a provider of minimum essential coverage.
Under the Affordable Care Act’s employer shared responsibility provisions, certain employers (called applicable large employers or ALEs) must either offer minimum essential coverage that is “affordable” and that provides “minimum value” to their full-time employees (and their dependents), or potentially make an employer shared responsibility payment to the IRS. The employer shared responsibility provisions are sometimes referred to as “the employer mandate” or “the pay or play provisions.” The vast majority of employers will fall below the ALE threshold number of employees and, therefore, will not be subject to the employer shared responsibility provisions.Visit to learn more about the federal response to COVID-19. While revenue increased during the COVID-19 pandemic, from approximately $3.5 trillion in 2019 to $4 trillion in 2021, increased government spending related to widespread unemployment and health care caused spikes in the deficit. Legislation increasing spending on Social Security, health care, and defense that outpace revenue can increase the deficit. On the spending side, the increase or decrease of spending also impacts the budget, creating deficits or surpluses. Similarly, when the economy is doing well and people and businesses are earning more money, the government collects more. Simply put, when the country’s people and businesses are making less money, the amount collected by the government also decreases. The health of the economy is often evaluated by the growth in the country’s gross domestic product (GDP), fluctuations in the nation’s employment rates, and the stability of prices. The size of the national deficit or surplus is largely influenced by the health of the economy and spending and revenue policies set by Congress and the President.
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