# Applicable large employer

> Applicable large employer — An employer that averaged at least 50 full-time employees, full-time equivalents included, over the prior calendar year — the employers the ACA's employer mandate and Form 1095-C reporting apply to. Companies under common control are counted together.

Source: https://lopifi.com/glossary/applicable-large-employer
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is applicable large employer?** In accounting, applicable large employer means an employer that averaged at least 50 full-time employees, full-time equivalents included, over the prior calendar year — the employers the ACA's employer mandate and Form 1095-C reporting apply to. Companies under common control are counted together.

## Also known as

- ALE

## Words this system refuses for it

- large company by revenue
- 50 heads (part-time hours count too)

- **Category:** Benefits
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** form-1095-c