What is ATNE and Why Is It Important?
ATNE stands for Average Total Number of Employees. The number of employees in a group determines its benefit plan’s design. Employers are required by state and federal regulations to report their ATNE.
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. To calculate ATNE, count the number of employees on the last day of each month divided by 12 for the previous year.
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