Health Care Reform

Get the facts on the mandates within the Affordable Care Act and learn how your ministry should respond.

To determine if your ministry qualifies as an applicable large employer, you’ll need to count your employees and tally the results for each month. Follow these steps to determine your employee total:

1. Full-time employees + full-time equivalent employees (including seasonal workers) per month
2. Add your individual totals from each month = yearly total full-time employees
3. Yearly total full-time employees ÷ 12 = your average employee count

If your average employee number is 50 or more, then you qualify as an applicable large employer.

Use your payroll records to ensure that the hours worked are recorded accurately.

GuideStone's full-time equivalent employee calculator will summarize the information you provide and let you know if you qualify as an applicable large employer.

• Final Regulations
• IRS FAQs
• Federal Register
• IRS-Tax Provisions for Individuals
• Guidance on IRS Notice 2015-17, Employer Payment Plans