A frequently asked question on the minds of entrepreneurs? is in 2014, "I have health insurance to offer my employees?" This question is on the Affordable Care Act (ACA) and the employer shared responsibility provision. While many employers to know if they are subject to the employer shared responsibility provision, the line is a little blurry for employers with plenty of seasonal employees.
This article shows how the employer for seasonal employees Calculate the benefit of employers ACA shared responsibility (ESR) determination.
What the employer shared responsibility is providing?
the employer shared responsibility provision, even ESR or the employer called mandate is the requirement for larger employers (with 50 + FTE employees) to provide either paid to employees health insurance or a fee when / if employee insurance purchases through the marketplace subsidized health.
2015 is a "phase-in" year for the employer mandate because it transition relief for some employers with 50-99 full-time equivalent (FTE) employees.
Click here to read more about the calculation ESR fees in 2015, provide for any health insurance.
How to calculate FTE employees?
First, an employer calculates the number of full-time employees. A full-time employee is defined average at least 30 hours of service per week to work as in a given month.
employers are factors in part-time workers Next. To calculate the FTE of part-time workers, add the number of hours that the part-time workers in a given month, and divide the sum by 0
worked Finally, the total number of full-time employees and full-time equivalent is the part ~ ~ POS = TRUNC is the number used to determine whether an employer is subject to the ESR. 
You seasonal workers in FTE employee count?
According to the IRS are counted seasonal workers toward a full-time employer. However, if an employer employs 50 or more full-time employees on average over the preceding calendar year, they are subject to the employer shared responsibility provision for the current calendar year. An employer is not subject to determine if if the employer:
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employees less than 50 full-time employees on average during the previous calendar year or
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Employing more than 50 full-time employees as a result of seasonal workers no longer than 0 days in the preceding calendar year.
In other words, are seasonal workers counted hours compared to the hours of service in determining whether an employer is subject to the ESR. when seasonal employees but worked less than 0 days is the cause of the employer were pushing the RTD threshold, the employer would not object to the ESR.
Questions about the employer Shared Responsibility provision?
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