Are all employees of an employer taken into account in determining whether the employer is an ALE?

This question is answered by the IRS:

Generally, all employees are counted (either as full-time employees or full-time equivalent employees) when an employer is determining whether it is an ALE, but there are some exceptions.

Seasonal workers: An employer is not an ALE if both of the following apply: (1) the employer’s workforce exceeds 50 full-time employees (including full-time equivalent employees) for 120 days or fewer during the preceding calendar year, and (2) all of the employees in excess of 50 employed during that period of no more than 120 days are seasonal workers. Seasonal workers are workers who perform labor or services on a seasonal basis as defined by the Department of Labor, and retail workers employed exclusively during holiday seasons. For this purpose, employers may apply a reasonable, good faith interpretation of the term “seasonal worker” and a reasonable, good faith interpretation of the Department of Labor’s definition of seasonal worker.

TRICARE/Department of Veteran Affairs (VA) Coverage: Employees who have coverage under TRICARE or a VA health program are not taken into account in determining if an employer is an ALE.

These exceptions apply solely for purposes of determining whether an employer is an ALE. For additional information, see section 4980H(c)(2)(F) and section 54.4980H-2(b) of the regulations.

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