Applicable Large Employer Tag

QUESTION: I own an amusement park in Maine. I am the sole owner and the company is an LLC taxed as an S-corporation. I do not currently offer health insurance to my employees. Besides myself, I have 5 employees who work year-round. But during the 2015 busy season between May 1 and Labor Day (September 7, 2015), I employed an additional 48 people, all of whom work 40 hrs/wk. I have heard that there is an exemption in ObamaCare for seasonal employees. Do I have to include these employees in my calculation to determine if I am an “Applicable Large Employer”?

ANSWER: YES, YOU DO.

QUESTION: My office cleaning company has 60 part-time cleaners who work on average 20 hours per week. I also have 10 full-time supervisors, 3 full-time…