Column b, “Section 4980H Full-Time Employee Count for ALE Member”, in Part III of the 1094-C form will be used to report the number of full-time employees for each month. This count will not include any employee in a waiting period. If the number of full-time employees for the month is zero, enter “0”. An employee should be counted as a full-time employee for a month if the employee satisfied the definition of full-time employee for the month.
Column c, “Total Employee Count for ALE Member”, in Part III of the 1094-C form will be used to report the total number of employees, including full-time employees and employees in a waiting period, for each calendar month. The employer must choose one of the following days of the month to determine the number of employees:
- First day of the month
- Last day of the month
- The 12th day of the month
- The first day of the first payroll period that starts during the month
- The last day of the first payroll period that starts during the month
Once a day of the month is chosen to determine the total number of employees, that same day must be used for each month when determining total employee count.
Yearli does not auto-fill the full-time employee or total employee counts in Part III of the 1094-C form; these fields will need to be completed manually. We recommend contacting your payroll provider for a total number of employees per month.