The number of full-time eligible employees is the sum of:
- All full-time employees, defined as an employee who works on average at least 30 hours per week in any month
AND
- The total number of hours worked by part-time employees in a month divided by 120.

When counting your full-time equivalent employees, do not include the following: owners of the business, spouses of owners, tax-dependents of owners, seasonal worker working 120 days or less in a year, independent contractors (Form 1099 workers), COBRA enrollees, and retired enrollees.
While some employee types should not be included in the full-time equivalent employee count, they may still qualify to enroll with the group.
Not sure how to count your full-time equivalent employees? Click here to learn more.