In the FT column, enter the number of full-time employees at the end of each applicable month. In the PT Hours
column, enter the total number of hours worked by all part-time employees for each applicable month. The total
for each month (FTE column) must be greater than zero. After all months have been completed, select the Submit
button and your results will appear.
Use monthly totals from the preceding calendar year and estimate future monthly totals:
This Applicable Large Employer Calculator (“ALE Calculator” or “Calculator”) contains
material which may be copyrighted under the laws of the United States and elsewhere and may now or in the future
be protected under other forms of legal protection as such may be made
available by law. The ALE Calculator contains trade secrets and confidential information regarding TriNet. You
agree that by using this
Calculator, you consent to the terms of this agreement. Further, you agree NOT to disclose the Calculator to
others, and that you agree to
use information and material acquired through the Calculator solely for purpose of reviewing whether your
company may be an ALE for
purposes of the ACA’s Employer Shared Responsibility provisions.
Please note that this calculator has been prepared for informational purposes only and
is intended only as an aid rather than a definitive and determinative tool. You should not rely solely on this
calculator to determine ALE status, which requires a multi-factor, multi-step analysis (e.g., control group
factors) to properly determine your company’s ALE status. The Calculator does not provide and shall not be
construed as providing legal or tax advice or legal opinions on any specific matters. You are advised to consult
with a tax and/or legal advisor regarding your ALE status and to carefully review the ACA rules and regulations
regarding the Employer Shared Responsibility provisions under Section 4980H of the Internal Revenue Code and the
applicable Treasury Regulations thereunder.