Small employer definition

Small employer means any employer that had total revenue of less than five hundred thousand dollars 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; 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.

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Small employer or "small group" means any person, firm,

Small employer means in connection with a group health plan or health insurance coverage with

Examples of Small employer in a sentence

• Small employer – An employer that employed an average of at least one but not more than 50 full-time equivalent employees on business days during the preceding calendar year, and that employs at least one full-time equivalent employee on the first day of the plan year.

• Small employer means an employer which employs fewer than 15 employees.

• PARTICIPATION REQUIREMENTS Small employer group participation requirements do not apply if the employer group’s effective date or annual open enrollment period is between November 15th and December 15th of each year.

• Small employer means, in connection with a non-grandfathered group health plan with respect to a calendar year and a plan year, an employer that employed an average of at least one but not more than 50 employees on business days during the preceding calendar year and that employs at least one employee on the first day of the plan year.

• Small employer means an employer who employs fewer than 15 employees.

More Definitions of Small employer

Small employer means, in connection with a group health plan

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;

Small employer means, with respect to a calendar year and a plan year, an employer located in the

Small employer means any person, firm, corporation,

Small employer means, in connection with a group health plan with respect to a

Small employer means an employer who employs fewer than 15 employees.

Small employer means an enterprise whose annual gross volume of sales made or business done is less than $500,000 (exclusive of excise taxes at the retail level that are separately stated) and covered by the Minnesota Fair Labor Standards Act, sections 177.21 to 177.35.