The Affordable Care Act mandate specifies that employers must offer a majority of their employees affordable health coverage. For tax year 2015, you’ll need to calculate whether 70% of your full-time employees were covered. If you haven’t offered 70% of your eligible employees with affordable healthcare coverage, you may be subject to fines.
The next step you’ll want to take to prepare for ACA reporting is to identify full-time employees for each month. You’ll want to be very careful with this calculation as the IRS is very specific with how it counts full-time employees.
The first step to help prepare for your Obamacare / ACA information returns is to identify all common law employees.
According to the IRS, anyone who performs services for you is your employee if you can control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the right to control the details of how the services are performed.