An applicable large employer (ALE) is one with at least 50 full-time employees on average. A single entity or a group of associated entities can qualify as an appropriate large employer. A group of connected entities is referred to as an ALE member.
ACA employs the term ‘ALE’ (Affordable Care Act). According to the Affordable Care Act, major businesses must provide data to the government on a yearly basis. If an ALE does not comply, the IRS may impose fines. It is not always necessary to have FTEs to fall under the category of an ALE. Instead, the ACA looks at the average number of full-time workers in a given year.
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