Notice 2011-36 requests comments on the definitions used to calculate the employer penalty for companies with greater than 50 full-time employees.  In particular, the notice requests comment on possible approaches employers could use to determine who is a full-time employee.

Under the Affordable Care Act, employers with 50 or more full-time employees that do not offer affordable health coverage may be required to pay a penalty.  The law specifically exempts small firms that have fewer than 50 full-time employees.

There are three ways to submit comments.

Comments are due June 17, 2011.