Legal Alerts

Health Care Reform: Applicable Large Employer Worksheet


UPDATED 7/3/2013

Beginning in 2015, Applicable Large Employers may be subject to play or pay penalties under the Patient Protection and Affordable Care Act for failure to offer minimum essential health coverage to employees that is both affordable and provides minimum value (for 2014, compliance is voluntary and no penalties will apply for noncompliance). A flowchart summarizing the play or pay penalties can be found here. An Applicable Large Employer is an employer that employs an average of 50 or more full-time and full-time equivalent employees during the preceding calendar year. The following worksheet provides the basic calculation for determining whether or not an employer is an Applicable Large Employer. Additional rules and exceptions may apply in specific circumstances.


Click on the worksheet to download as a PDF. 

For further information about the Applicable Large Employer calculation or how the Patient Protection and Affordable Care Act affects your health plans, contact any of the following:

Joshua T. Natzel (Author) 
Associate, Employee Benefits and Executive Compensation

Edward J. Wegerson 
Partner, Employee Benefits and Executive Compensation

Anthony A. Lusvardi
Partner, Employee Benefits and Executive Compensation

The information provided above is intended for general informational purposes only. It should not be construed as legal advice or legal opinion on any specific facts or circumstances and you are urged to consult a Lindquist & Vennum LLP attorney or one of your own choosing concerning your situation and specific legal questions you have. 

IRS Circular 230 Notice: To ensure compliance with requirements imposed by the IRS, we inform you that, except to the extent expressly provided to the contrary, any federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

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