Employer Shared Responsibility FAQs, Part 1

Welcome to the first of our two-part post on some of the questions surrounding the Affordable Care Act - more specifically, the Employer Shared Responsibility parts of it. If there’s something about employers’ responsibilities under the ACA you’ve been wondering about, we’re going to do our best to answer it!


Which employers are subject to the Employer Shared Responsibility provisions?
The employers subject to the Employer Shared Responsibility provisions are ALEs or Applicable Large Employers.

Which are employers not subject to the Employer Shared Responsibility provisions?
For the calendar year, any employers who do not employ at least 50 full-time employees and are therefore not ALEs are not subject to the Employer Shared Responsibility provisions.

How many employees does an employer have to have to be subject to the Employer Shared Responsibility provisions?
ALEs have an average of at least 50 full-time employees, including full-time equivalents, throughout the year.

Do the Employer Shared Responsibility provisions apply only to large employers that are for-profit businesses?
No, any type of employer can be considered an ALE and therefore be liable for the Employer Shared Responsibility provisions, including tax-exempt and non-profit organizations.

Do the Employer Shared Responsibility provisions apply to government entities?
Yes, as stated before, any employer can be an ALE, including all government entities.


Didn’t see your question here? Stay tuned for our next installment of the Employer Shared Responsibility FAQs! In the meantime, if you need to get started e-filing your ACA return, you can do so through ExpressIRSForms, or let us do it for you at ExpressACAForms!

Questions? Give us a call Monday through Friday, 9:00 a.m. to 6:00 p.m. EDT, at (704) 684-4751 or send us an email anytime at support@ExpressIRSForms.com!