Since its establishment, the Affordable Care Act has stirred much controversy and confusion. Both individuals and businesses have experienced a wide range of changes due to this new law. As a business owner, it is crucial that you are in compliance and knowledgeable of the following: A small business with less than 50 employees working full-time is not required to offer healthcare to their employees. The number of full-time employees is calculated by the previous year’s number of full-time employees. While the idea of seasonal employees may make identifying the actual number of full-time employees more challenging, typically, if a seasonal worker is employed for less than 120 days each year, they are not considered a full-time employee. As a business owner with more than one entity, you will be required to combine the total number of full-time employees from each business to determine the actual number of full-time employees.