Full-Time/Full-Time Equivalent Employee Calculator for Employer Shared Responsibility
(Transition relief means these rules do not take effect until 2015)
Enter your total number of Full-Time Employees
(Full-Time Employees are those that average 30 hours per week or 130 hours per month)
Enter the total hours of service for all Non-Full-Time Employees in a month
(Do not enter more than 120 hours of service for any one employee)
It’s important to know that certain affiliated employers with common ownership or that are part of a controlled group under IRS tax rules will need to add together their total number of employees to determine whether they meet the threshold of 50 or more full-time or full-time equivalent employees and are therefore subject to Employer Shared Responsibility.
Seasonal Worker Exception
If your workforce equals or exceeds 50 full-time or full-time equivalent employees (counting your seasonal workers) for no more than four calendar months (treated as the equivalent of 120 days) in a calendar year, and the number of full-time/full-time equivalent employees would be less than 50 during those months if seasonal workers were disregarded, then you are exempt from the Employer Shared Responsibility rules.