How are employees counted for determining whether a group is a small or large employer?

For determining whether coverage is purchased in the small or large group market:

• Average Total Number of Employees (ATNE)
• All employees are counted as 1 – full-time, part-time, eligible, ineligible
• 51+ = large group

For determining whether a group is an applicable large employer:

• Full-Time Equivalents (FTEs)
• Full-timers working more than 30 hours per week count as 1
• Part-timers count as a fraction of a full-time employee
• 50+ = applicable large employer