Answer:
100
Step-by-step explanation:
Full time equivalent employees are calculated similarly to equivalent production units, for example two employees working 15 hours per week are equivalent to one full time employee.
In California, small groups can get health insurance through SHOP (Small Business Health Options) or through private exchanges. Employers must guarantee health insurance to all eligible employees.
Small businesses with 25 or less employees who earn less than $50,000 on average, may be eligible for federal premium tax credits of up to 50% of the employee premium for a health plan purchased only through SHOP.