Any potential rebate due to your company in 2014 is based upon its classification as a small or large group in 2013. Under federal rules, Horizon Blue Cross Blue Shield of New Jersey must know the total number of employees in your company, including any affiliated companies, in the year 2012 to make this determination.
According to the ACA:
• A small group averages 50 or fewer employees during a calendar year.
• A large group averages 51 or more employees during a calendar year.
An employee is any person to whom a company issues a W-2, including full-time, part-time and seasonal employees, regardless of whether the person has medical coverage through the company.