Large employer 

 (Applicable Large Employer) Determined on a control group basis. An employer who employed an average of at least 50 full-time employees on business days during the preceding calendar year. The hours of service of employees who are not full-time (average of 30 hours), and seasonal employees are taken into account – full-time equivalent employees (FTEs).
Determine total number of full-time employees for each employer of the control group. Add together the number of full-time employees for all employers within the control group. If under 50, determine the number of FTEs for each member of the control group.
FTEs are determined by:
• combining the hours worked by each part-time employee (up to 120 per employee) for the month.
• dividing the product by 120 (include fractions) = FTEs
Add together the number of FTEs for all members of the control group. If not a whole number, round the number down to the next whole number. Add that number to the number of full-time employees.
If that number is 50 or greater, the employer is a large employer.