Reference Source

ACA

For ACA, full name is Affordable Care Act; employee threshold is 50; requirement is you must offer affordable, minimum value health coverage to full-time employees (and dependent children) or face potential penalties; counting note is at least 50 full-time equivalent employees (not just a head count) during the lookback period, verified against its source on 2026-08-04.

Law
ACA
Full name
Affordable Care Act
Employee threshold
50
Requirement
you must offer affordable, minimum value health coverage to full-time employees (and dependent children) or face potential penalties
Counting note
at least 50 full-time equivalent employees (not just a head count) during the lookback period
Sourcestratus.hr
Verified2026-08-04
Review by2027-08-04
DatasetUS federal employment law thresholds by employee count

What the source says

Affordable Care Act (ACA) According to the <https://www.irs.gov/affordable-care-act/employers/employer-shared-responsibility-provisions> Affordable Care Act (ACA), you must offer affordable, minimum value health coverage to full-time employees (and dependent children) or face potential penalties. If you had at least 50

stratus.hr, retrieved 2026-08-04

Sources disagree

More than one authority states this, and they do not state the same thing. Both are reproduced with the source each came from — deciding between them is yours, not ours.

Requirement

stratus.hr says requirement is you must offer affordable, minimum value health coverage to full-time employees (and dependent children) or face potential penalties, as of 2026-08-04.

Affordable Care Act (ACA) According to the <https://www.irs.gov/affordable-care-act/employers/employer-shared-responsibility-provisions> Affordable Care Act (ACA), you must offer affordable, minimum value health coverage to full-time employees (and dependent children) or face potential penalties. If you had at least 50

https://stratus.hr/resources/federal-law-breakdown-how-many-employees

namely.com says requirement is requires employers with more than 50 full-time employees to offer healthcare benefits, as of 2026-08-04.

The Affordable Care Act (ACA) requires employers with more than 50 full-time employees to offer healthcare benefits.

https://namely.com/blog/hr-compliance-50-employees/

Counting note

stratus.hr says counting note is at least 50 full-time equivalent employees (not just a head count) during the lookback period, as of 2026-08-04.

Affordable Care Act (ACA) According to the <https://www.irs.gov/affordable-care-act/employers/employer-shared-responsibility-provisions> Affordable Care Act (ACA), you must offer affordable, minimum value health coverage to full-time employees (and dependent children) or face potential penalties. If you had at least 50

https://stratus.hr/resources/federal-law-breakdown-how-many-employees

namely.com says counting note is employees who work at least 30 hours a week, or 130 hours a month, are considered full time, as of 2026-08-04.

The Affordable Care Act (ACA) requires employers with more than 50 full-time employees to offer healthcare benefits.

https://namely.com/blog/hr-compliance-50-employees/

Sources

Last verified against source: 2026-08-04. Scheduled for re-check by: 2027-08-04. This page as Markdown · OKF concept · full dataset as JSON.