An applicable large employer (ALE) is subject to the employer mandate under the Affordable Care Act. This means having to offer minimum affordable health coverage or pay a penalty (“play or pay”). An ALE is an employer with 50 or more full-time and full-time equivalent employees. The determination of whether you’re an ALE for 2025 is based on your 2024 payroll. Make the determination now so you can decide on your company’s health care plans for the coming year. #IdeaoftheDay