---
type: threshold
id: aca
asset: regulatory-threshold-triggers
title: "ACA — US federal employment law thresholds by employee count"
sources:
  - https://stratus.hr/resources/federal-law-breakdown-how-many-employees
source_quote: "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"
generated: true
verified: false
harvested: 2026-08-04
stale_after: 2027-08-04
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"
---
**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

> 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

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