When it comes to insurance and group benefits, large employer groups are businesses that employ more than 50 full-time equivalent employees.
It is noteworthy to mention that this number (50) is not comprised solely of traditonally labelled "full-time employees"; nor is it limited to the employees of a single business entity in the event of common ownership.
If your business employees 50 or more full-time equivalent employees, you are required under federal law to provide a qualified healthcare plan to your employees that satisfies both the Part A and Part B requirements as defined by the Affordable Care Act (ACA).