Average Total Number of Employees (ATNE)
The Patient Protection and Affordable Care Act ("PPACA") defines the number of employees as "the average number of employees employed by the company during the preceding calendar year." An employee is typically any person for which the company issues a W-2, regardless of full-time, part-time or seasonal status or whether or not they have medical coverage.
Because insurance carriers are required to determine group rating size based on the average total number of employees (ATNE) calculation, it is imperative that the ATNE listed on the paperwork is accurate each year when your group renews. Reference Arkansas Insurance Department Bulletin issued January 8, 2021
Calculate ATNE based on the year prior to the renewal or effective date. Add all monthly employee totals together and divide by the number of months that the company was in business last year (usually 12 months).