In an environment where many employees are part-time or seasonal and turnover rates are high, quick-service restaurant employers often find it difficult to identify their obligations under the Affordable Care Act’s (ACA) employer mandate. Under the mandate, employers with 50 or more full-time equivalent employees (Applicable Large Employers, or ALEs), are required to offer minimum essential healthcare coverage to at least 95 percent of their full-time work force and their dependents.