So, here's a mid-year refresher on the latest IRS employer requirements:
Fewer than 50 Employees
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
50 or More Employees - Applicable Large Employer