Under 50 (Small Group)
- No federal employer mandate
- Coverage is voluntary
- Small Business Health Options Program (SHOP) eligible
- Many small groups buy through Covered California for Small Business
At 50+ (Applicable Large Employer)
- Must offer affordable, minimum-value coverage to full-time employees
- Must file 1094-C and 1095-C with IRS
- Penalties for failing to offer coverage are significant
- "Look-back" measurement periods apply for variable-hour employees
The 49-to-50 Trap
Don't hire the 50th full-time employee on December 30 without knowing the implications. Plan the transition with finance + a benefits advisor in advance.
What We Do
We help small employers plan for the 50-employee milestone before it becomes an emergency.