DetermineEmployer Size

in 2014

C ount ful l-timeemployees (30+ hours)

May use anyconsecutive

6-month period*Calculate ful l-timeemployee equivalents

*For each month, add al l non-ful l-time employee hours together anddivide by 120, then divide by the

number of months used:EQUALS NUMBER OF F ULL-

T IME EQUIVALENTEMP LO YEES

Number of Employees!

ADDful l-time employees

P LUSful l-time equivalent employees

EQUALS:

W hat RulesApply by

Employer Size?

50 to 99 Employees:

NoShared Responsibilityfor Employer

NoShared Responsibilityfor Employer until 2016 P lan

Year

Must maintain workforce size(50 to 99) as of 2/9/2014 Maintain 95% of employerhealth plan contributionsMaintenance of workforceand hours workedMust not change plan yearafter 2/9/2014

Shared Responsibility forEmployer begins 1/1/2015

Non-calendar year plans cancomply at plan anniversary ifplan year has not changedsince December 27, 2012.

100+ Employees:

< 50 Employees:

© Copyright 2014 – CBIZ, Inc. NYSE listed: CBZ. All rights reserved.