ALE Determination

To determine your Applicable Large Employer (ALE) status for 2025, ACAPrime requires the following information:
  1. Detailed payroll records in a structured format (e.g., Excel spreadsheet) with clearly labeled columns showing all applicable hours by employee by month or pay period for 2024. Each employee record must include: Employee Name or ID, Date Range or Month, and Total Hours Worked.
  2. (Optional) Monthly employee counts for 2024 for any employees not included in the hourly data.
  3. Please add your company name as a prefix to all uploaded files.
Similarly, to determine your ALE status for 2026, we will need your 2025 data.
Please upload your data and complete the form below:

For detailed information about our analysis process, please refer to the IRS guidelines:
Below is an example demonstrating our ALE analysis process:
Example – Employer Qualifies as an ALE

Step 1: Company Y employs 40 full-time employees each calendar month during 2018.

Step 2: Company Y also employs 20 part-time employees each calendar month during 2018, with each part-time employee working 60 hours per month.

Step 3: Calculate combined part-time hours: 1,200 hours per month [20 × 60 = 1,200].

Step 4: Convert to full-time equivalent (FTE): 10 FTE employees [1,200 ÷ 120 = 10].

Step 5: Calculate annual totals:

• Full-time employees: 480 [40 × 12 months = 480]

• Full-time equivalent employees: 120 [10 × 12 months = 120]

Step 6: Determine average monthly employee count: 50 [(480 + 120 = 600) ÷ 12 = 50].

Conclusion: Although Company Y has only 40 full-time employees, it qualifies as an ALE for 2019 because its average monthly employee count (including FTE) exceeds 50.