To meet compliance regulations, the employer group's Average Total Number of Employees (ATNE) is required.
The ATNE is defined as: the sum of the number of employees on the last day of each month in the previous year, divided by 12. This includes any W-2 employees, even part-time employees.
Please note that the ATNE, instead of the number of eligible employees, will now determine group size. In the past, a group may have been considered small because it had less than 50 eligible employees. But if the ATNE is over 50, then it is now considered a large group, even if the number enrolling is the same.