The second thing that’s important for employers to understand is that if they have 50 or more full time employees is when they need to worry about providing healthcare coverage. If they have less than 50, then they don’t need to worry about it. Your part time employees’ hours are added up in the same way and then divided by 30 hours to determine your full time equivalents, and it is those full time equivalents that you need to consider and calculate in order to decide whether or not you do need to have healthcare insurance or be subject to these fees.
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