Q.- We are a new employer and didn’t exist in 2015. How do we know if we have enough employees to be subject to the employer shared responsibility provisions?
A.- An employer that did not exist in the prior calendar year is considered an applicable large employer in the current year if the employer is reasonably expected to employ an average of at least 50 full-time (or full-time equivalent) employees during the current calendar year and it actually employs an average of at least 50 full-time/full-time equivalent employees.