Employee Types

Subtotals

Totals

1

Total employees in the prior calendar year of all affiliated companies

If the total of row 1 is less than 2, STOP, the employer is not a small employer as defined by New Jersey law.

2

Employees hired on a temporary or seasonal basis

3

Employees with work schedules of less than 25 hours/week

4

Employees in the union’s collectively-bargained health plan

5

Add rows 2, 3 and 4

6

Subtract row 5 from row 1 to get Total Eligible Employees

If row 6 is more than 50, STOP, the employer is not a small employer as defined by New Jersey law.
If row 6 is less than 2, STOP, the employer is not a small employer as defined by New Jersey law.
If row 6 is less than 51 but more than 1, PROCEED to Step 7

7

Employees working at locations outside of New Jersey

8

Subtract row 7 from row 6 to get Total Eligible Employees in New Jersey

If row 8 is greater than row 7, the employer is a small employer eligible to purchase an SEH plan.  Proceed to row 9.
If row 8 is less than row 7, STOP.  The employer is not eligible to purchase an SEH plan.