Entering Employee Counts

Entering Employee Counts


Total Employees Monthly Count

This is the total number of all of your employees, including full-time employees and non-full- time employees and employees in a Limited Non-Assessment Period, for each calendar month. An employer must choose to use one of the following days of the month to determine the number of employees per month and must use that day for all months of the year:

  1. the first day of each month;
  2. the last day of each month;
  3. the 12th day of each month;
  4. the first day of the first payroll period that starts during each month; or
  5. the last day of the first payroll period that starts during each month (provided that for each month that last day falls within the calendar month in which the payroll period starts).

  *If the number of employees for any month is zero, enter “0”.


Full Time Employee Monthly Count 

Enter the number of full-time employees working over 30 hours per week for each month, but do not count any employee in a Limited Non-Assessment Period. If the number of full-time employees, excluding employees in a Limited Non-Assessment Period, for a month is zero, enter “0”.

NOTE: FT EMPLOYEE COUNT IS NOT REQUIRED IF THE GROUP QUALIFIES FOR & ELECTS THE 98% OFFER METHOD.

International Employee Headcount 

For Affordable Care Act (ACA) purposes, you handle international employees based on where they perform their work and the source of their income. Disregard hours of service worked outside the U.S. if the compensation is foreign-source income (typically where the work is performed). Only U.S.-based employees and foreign staff generating U.S.-source income counts toward your Applicable Large Employer (ALE) status.

Entering Employee Counts into ACA Track

Employee Counts should be entered in the ACA Track System > Company & Division Management > Division > Employee Count tab.


The information on the Employee Count tab will be reported to the IRS to help determine your ALE status and requirements under ACA.


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  1. "Is this Company part of an aggregated ALE Group for the entire year?” 

If the company was a member of an aggregated ALE group during all 12 months of the reporting year, select Yes and confirm the respective months are have an "X" as needed (see Aggregated Group Indicator)
Aggregated ALE Group refers to a group of ALE Members treated as a single employer under section 414(b), 414(c), 414(m), or 414(o). 
Companies with a common owner or that are otherwise related under certain rules of section 414 of the Internal Revenue Code are generally combined and treated as a single employer for determining ALE status.  If the combined number of full-time employees and full-time equivalent employees for the group is large enough to meet the definition of an ALE, then each employer in the group (called an ALE member) is part of an ALE and is subject to the employer shared responsibility provisions, even if separately the employer would not be an ALE.
 An ALE Member is a member of an Aggregated ALE Group for a month if it is treated as a single employer with the other members of the group on any day of the calendar month.   If an ALE is made up of only one person or entity, that one ALE  Member is not a part  of an Aggregated ALE Group.
ACA Track cannot provide legal or tax advice. To determine whether or not your company is considered a member of an Aggregated ALE, contact your tax advisor and/or legal counsel or visit this IRS link.
  1. Total Employees: Enter the total number of all your employees, including full-time employees and non full-time employees and employees in a Limited Non-Assessment Period, for each       calendar month.
  1. Full-Time Employees: Enter the number of full-time employees for each month, but do not count any employee in a Limited Non-Assessment Period. (If the number of full-time employees (excluding employees in a Limited Non-Assessment Period) for a month is zero, enter “0”. If the employer certified that it was eligible for the 98% Offer Method, it is not required to complete this row.
  1. Aggregated Group Indicator: If the employer was not a member of an Aggregated ALE Group for all 12 months but was a member of an Aggregated ALE Group for one or more months, enter “X” in each month it was a member of an Aggregated ALE Group.
  1. Lack Minimum Essential Coverage (MEC): For the months, if any, for which the employer did not offer minimum essential coverage to required percentage of its full- time employees and their dependents, enter “X” in the checkbox for each applicable month. Although various types of health coverage may qualify as minimum essential coverage, for purposes of these instructions, minimum essential coverage refers to health coverage under an eligible employer-sponsored plan.