So, here's a mid-year refresher on the latest IRS employer requirements:
Fewer than 50 Employees
premium costs. 2) You have fewer than 25 full-time employees (FTEs), with average annual wages of less than $52,000 in tax years 2015 and 2016. 3) You purchase coverage through the Small Business Health Options Program Marketplace (SHOP). | 50 or More Employees - Applicable Large Employer
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