A Group Health Plan is a health insurance program offered by an employer, union, or association to its employees or members while employed. Coverage availability is based on employees’ ongoing employment or continued membership in a union or trade association.
Under the Affordable Care Act (ACA), employers with 50 or more full-time employees, including full-time equivalent employees, on average during the prior year, are an Applicable Large Employer (ALE). As such, they are required to offer health coverage to at least 95% of full-time employees and their children; otherwise, they must pay an ACA tax penalty.
If you are uncertain if your employer is an ALE, HealthCare.gov offers an FTE Calculator.