Under the ACA, employers with at least how many full-time employees must offer coverage or pay a penalty?

Under the ACA, employers with at least how many full-time employees must offer coverage or pay a penalty?

• A. 50 full-time employees
• B. 200 full-time employees
• C. 100 full-time employees
• D. 25 full-time employees

Answer: (C)

Under the ACA, the obligation to offer coverage kicks in for large employers. An applicable large employer is defined as having at least 100 full-time employees or full-time equivalents. Full-time means 30 hours or more per week, and hours from part-time staff are combined to determine full-time equivalents. Once an employer reaches 100 or more, they must offer affordable, minimum-value health coverage to their full-time employees (or face penalties). This is why the threshold in the question is 100—it's the point at which the employer mandate applies in this context. The other numbers don’t fit this specific threshold.

Under the ACA, the obligation to offer coverage kicks in for large employers. An applicable large employer is defined as having at least 100 full-time employees or full-time equivalents. Full-time means 30 hours or more per week, and hours from part-time staff are combined to determine full-time equivalents. Once an employer reaches 100 or more, they must offer affordable, minimum-value health coverage to their full-time employees (or face penalties). This is why the threshold in the question is 100—it's the point at which the employer mandate applies in this context. The other numbers don’t fit this specific threshold.