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Determining Applicable Large Employer (ALE) Status

Whether an employer is considered an "applicable large employer" (ALE) that is subject to the pay or play provisions is determined each calendar year, and generally depends on the average size of an employer's workforce during the prior year. For example, an employer will use information about the size of its workforce during 2017 to determine if it is an ALE for 2018.

All employers that are ALEs are subject to the pay or play provisions, including for-profit, nonprofit (whether or not a tax-exempt organization), and government entity employers.


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