"A non-full-time employee cannot trigger a pay or play penalty.... If an ALE offered a non-full-time employee affordable, minimum value coverage ... the ALE may want to appeal the Subsidy Notice to limit the amount of the APTC that the employee must repay.... Non-ALEs (generally employers with less than 50 full-time and full-time equivalent employees) are not subject to the pay or play penalty.... But a non-ALE may consider appealing a Subsidy Notice on behalf of an employee who was offered affordable, minimum value coverage, to limit the amount of the APTC that the employee must repay."  MORE >>