As of 2021, the Affordable Care Act’s (ACA’s) Employer shared responsibility provision states that organizations employing an average of 50 full-time employees are considered applicable large employers (ALEs). These organizations are required to offer minimum essential coverage (MEC) to 95% or more of full-time equivalent employees and their dependents. ALEs are also required to offer coverage that provides minimum value and is affordable to all their full-time employees. This requirement is called the employer mandate.