Small employer means any employer that had total revenue of less than $500,000 during the preceding taxable year. For purposes of this division, "total revenue" means receipts of any type or kind, including, but not limited to, sales receipts; payments; rents; profits; gains, dividends, and other investment income; compensation; commissions; premiums; money; property; grants; contributions; donations; gifts; program service revenue; patient service revenue; premiums; fees, including premium fees and service fees; tuition payments; unrelated business revenue; reimbursements; any type of payment from a governmental unit, including grants and other allocations; and any other similar receipts reported for federal income tax purposes or under generally accepted accounting principles. "Small employer" does not include the federal government; any state government, including any state agency or instrumentality; any political subdivision; or any entity treated as a government for financial accounting and reporting purposes.
Small employer or "small group" means any person, firm,
Small employer means, in connection with a group health plan with respect to a calendar year and a plan year, an employer who employed an average of at least two (2) but not more than fifty (50) employees on business days during the preceding calendar year and who employs at least two (2) employees on the first day of the plan year;
Examples of Small employer in a sentence
Small employer means an employer who employs fewer than 15 employees.
Small employer means an employer which employs fewer than 15 employees.
Small Employer Exception Small employer plans are generally exempt from the COBRA regulations.
Small employer carriers shall credit coverage by either a standard method or an alternative method.
Small employer carrier" means any carrier that offers health benefit plans covering eligible employees of one or more small employers in this state.
More Definitions of Small employer
Small employer means, in connection with a group health plan
Small employer means an employer who employs fewer than 15 employees.
Small employer means any person, firm, corporation,
Small employer means in connection with a group health plan or health insurance coverage with 809 respect to a calendar year and a plan year, an employer who employed an average of at least two one 810 but not more than 50 employees on business days during the preceding calendar year and who employs 811 at least two employees one employee on the first day of the plan year. Effective January 1, 2016, "small 812 employer" means in connection with a group health plan or health insurance coverage with respect to a 813 calendar year and a plan year, an employer who employed an average of at least one but not more 814 than 100 employees on business days during the preceding calendar year and who employs at least one 815 employee on the first day of the plan year.