Is your ministry subject to the Affordable Care Act’s (ACA) employer shared responsibility provisions? It depends on how many employees you have. Organizations with an average of at least 50 full-time employees (including full-time-equivalent employees) are considered applicable large employers (ALEs) and must offer full-time employees health coverage that meets minimum essential coverage (MEC).
How can you determine if your ministry qualifies as an ALE? Use the calculator and formula below.
Use GuideStone's full-time equivalent employee calculator to help determine whether your ministry qualifies as an ALE.
2025 Calculator 2024 Calculator 2023 CalculatorOnce you have your full-time equivalent employee count, follow these steps to determine your employee total:
Your full-time equivalent employee total determines whether your ministry is an ALE and, therefore, subject to the employer shared responsibility provision.
50 or more full-time equivalent employees:
Employers are classified as an ALE and are subject to the employer shared responsibility provision.
Fewer than 50 full-time equivalent employees:
Employers are not required to offer coverage to their full-time employees. If you choose to voluntarily offer coverage, rules will apply. For example, under the ACA, you would be subject to reporting requirements.
Employee counts may change throughout the year, so reassess them regularly.
For educational resources on health care reform, visit GuideStone.org/HealthReform. For more information, contact us at Insurance@GuideStone.org or 1-844-INS-GUIDE (1-844-467-4843), Monday through Friday, from 7 a.m. to 6 p.m. CT.
*IRS.gov/affordable-care-act/employers/employer-shared-responsibility-provisions
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• Aug 28, 2025 