---
type: threshold
id: ale
asset: regulatory-threshold-triggers
title: "ALE — US federal employment law thresholds by employee count"
sources:
  - https://namely.com/blog/hr-compliance-50-employees/
source_quote: "Once you hit the 50 employee threshold, your company becomes what’s called an “applicable large employer” (ALE)."
generated: true
verified: false
harvested: 2026-08-04
stale_after: 2027-08-04
law: "ALE"
full_name: "applicable large employer"
employee_threshold: "50"
requirement: "your company becomes what’s called an 'applicable large employer' (ALE). In addition to offering health insurance, you’ll need to demonstrate your HR compliance to the IRS every year by filing Forms 1095-C and 1094-C."
counting_note: "Seasonal staff working less than 120 days a year do not count toward your headcount for ACA compliance purposes."
---
**Law:** ALE

**Full name:** applicable large employer

**Employee threshold:** 50

**Requirement:** your company becomes what’s called an 'applicable large employer' (ALE). In addition to offering health insurance, you’ll need to demonstrate your HR compliance to the IRS every year by filing Forms 1095-C and 1094-C.

**Counting note:** Seasonal staff working less than 120 days a year do not count toward your headcount for ACA compliance purposes.

> Once you hit the 50 employee threshold, your company becomes what’s called an “applicable large employer” (ALE).

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