"[B]ecause the 50-employee limit is based on full-time equivalents, all the hours of all employees (including part-time employees) are considered ... One strategy to avoid triggering penalties under health care reform is ... to stay below 30 full-time employees. The business can then use part-time employees or contingent employees if needed to expand. With only 30 full-time employees, even if the hours of part-time employees result in the employer crossing the 50 FTE limit, this strategy allows the employer to avoid both types of penalties."  MORE >>