What is the minimum number of FTEs a small business needs to meet certain health care requirements?

In the context of health care requirements, particularly those established by the Affordable Care Act (ACA), a small business must have at least 50 full-time equivalent employees (FTEs) to be subject to specific employer mandates. These mandates include the requirement to provide health insurance to employees or face penalties.

When a business reaches the threshold of 50 FTEs, it is considered a large employer under the ACA and is obligated to offer affordable health insurance to its full-time employees, defined as those working an average of 30 hours per week or more. This ensures that the employees of larger businesses have access to health coverage and helps to increase the overall health care participation rate.

Options that suggest a lower number of FTEs, such as 10, 20, or 100, do not align with the federal requirements governing health care provisions for businesses. Therefore, the correct answer reflects the law's stipulation that only businesses with 50 or more FTEs are required to comply with these health care coverage mandates.