Federal tax and health insurance rules have special obligations for businesses with 50 or more full-time or full-time equivalent (FTE) employees.

For more complete information, we recommend you go directly to the federal agencies that oversee these rules.

The Internal Revenue Service issued its final rules about penalties employers may have to pay in February of 2014. The agency has a complete description of the rules and what they mean to employers.

The U.S. Treasury Department has also released a memo about the latest changes to the shared responsibility payment. This document will tell you how to calculate a full time employee and clarify other practical concerns about the law.