The Employer Mandate applies to just about every employer that has at least 50 full-time and full-time equivalent employees and requires those employers to offer their full-time employees health coverage that meets minimum standards at an affordable price or pay a tax for not doing so. One of the key components of meeting these requirements is correctly identifying which employees are full-time employees under the Employer Mandate. In this discussion we’ll go over correctly classifying employees and how these employees should be tracked under the different measurement methods provided for under the Employer Mandate.