To find out if you will be required to provide a health benefits plan for your employees starting January 1, you need to ­calculate if you have 50 or more full-time equivalent employees. The calculation method is outlined below, although many other complex rules and factors apply to the analysis. For each month of 2013: Count the number of employees who worked 30 or more hours and are considered full time under the health care rules. For all other employees (including seasonal workers) who worked fewer than 30 hours a week that month, add together the number of hours they […]