Several business owners in Nevada have been asking about employer penalties regarding employees not covered under their health insurance plan. Here is a helpful flowchart we found.
Also visit: https://www.aetna.com/health-reform-connection/questions-answers/employer-penalties.html
And: http://www.ncsl.org/documents/health/EmployerPenalties.pdf
Take note that full time employees and full time equivalent workers are not the same. If you are calculating this for your business, please give us a call and we would be happy to calculate this for you.
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Alex