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Why the Number of Your Employees Matters

IRS Health Care Tax Tip 2015-81, December 10, 2015                                          Español

Employer benefits, opportunities and requirements under the health care law are dependent upon the employer’s workforce size. 

The vast majority of employers fall below the workforce size threshold for applicable large employers. Generally, an employer with 50 or more full-time employees or equivalents will be considered an applicable large employer. Applicable large employers can find a complete list of resources and the latest news at the Applicable Large Employer Information Center on

If you have:

Regardless of size, all employers that provide self-insured health coverage to their employees must file an annual return reporting certain information for each employee they cover.

More information for employers of all sizes is available on

Page Last Reviewed or Updated: 03-Oct-2016