ALE
For ALE, full name is applicable large employer; employee threshold is 50; requirement is your company becomes what’s called an 'applicable large employer' (ALE). In addition to offering health insurance, you’ll need to demonstrate your HR compliance to the IRS every year by filing Forms 1095-C and 1094-C; counting note is Seasonal staff working less than 120 days a year do not count toward your headcount for ACA compliance purposes, verified against its source on 2026-08-04.
- Law
- ALE
- Full name
- applicable large employer
- Employee threshold
- 50
- Requirement
- your company becomes what’s called an 'applicable large employer' (ALE). In addition to offering health insurance, you’ll need to demonstrate your HR compliance to the IRS every year by filing Forms 1095-C and 1094-C.
- Counting note
- Seasonal staff working less than 120 days a year do not count toward your headcount for ACA compliance purposes.
What the source says
Once you hit the 50 employee threshold, your company becomes what’s called an “applicable large employer” (ALE).
— namely.com, retrieved 2026-08-04
Source
- namely.comhttps://namely.com/blog/hr-compliance-50-employees/