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  "id": "usc-26-4980h-applicable-large-employer",
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  "contentVersion": "2026.08.31",
  "generatedFor": "2026-09-07",
  "operator": {
    "legalName": "WJB Services, Inc.",
    "dba": "Bollinsure Insurance Services",
    "license": "6013787",
    "licenseAuthority": "California Department of Insurance"
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  "notice": "Public page facts only. This record contains no visitor question, no tool input, and no identifier. It is not a coverage determination, an eligibility decision, or individualized advice.",
  "title": "26 U.S.C. 4980H(c) (who is an applicable large employer, and who is a full-time employee)",
  "publisher": "Office of the Law Revision Counsel, U.S. House of Representatives (uscode.house.gov)",
  "url": "https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4980H&num=0&edition=prelim",
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  "jurisdiction": "US",
  "publishedDate": "unknown",
  "effectiveDate": "n/a",
  "accessedDate": "2026-09-06",
  "lastChecked": "2026-09-06",
  "updateCadence": "Amended only by legislation.",
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    {
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      "text": "Section 4980H(c)(2) defines applicable large employer as, with respect to a calendar year, an employer who employed an average of at least 50 full-time employees on business days during the preceding calendar year."
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      "text": "Section 4980H(c)(2) provides that in counting, an employer shall, in addition to the number of full-time employees for any month otherwise determined, include for that month a number of full-time employees determined by dividing the aggregate number of hours of service of employees who are not full-time employees for the month by 120."
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      "text": "Section 4980H(c)(4) defines full-time employee as, with respect to any month, an employee who is employed on average at least 30 hours of service per week."
    }
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      "title": "How is the 50-employee health coverage threshold actually counted?",
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    {
      "kind": "Coverage",
      "title": "Employer group health coverage (federal requirements)",
      "url": "https://bestinsuranceresearch.com/insurance/employer-group-health-federal"
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  "citation": {
    "text": "Office of the Law Revision Counsel, U.S. House of Representatives (uscode.house.gov). \"26 U.S.C. 4980H(c) (who is an applicable large employer, and who is a full-time employee).\" unknown. https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4980H&num=0&edition=prelim (retrieved 2026-09-06).",
    "viaThisSite": "BestInsurance Research source record usc-26-4980h-applicable-large-employer, content version 2026.08.31. https://bestinsuranceresearch.com/sources/usc-26-4980h-applicable-large-employer",
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