ATNE

Average Total Number of Employees (ATNE)

An important calculation that shouldn’t be overlooked. 

State and federal regulations require all employers to report their Average Total Number of Employees (ATNE). Overall benefit design is based on both the size of a specific employer group and Center for Medicare and Medicaid Services reporting guidelines.

A company’s/organization’s ATNE is calculated by reviewing the number of employees each month of the preceding calendar year and creating an average. Any employee that the company issues a W-2 for should be included in this calculation. ATNE figures should include all employee types—full-time, part-time and seasonal help too. Business owners and partners are included in the calculation as well. 

Calculating Your Company’s ATNE

To calculate your company’s ATNE for a typical year, create a total of all monthly employee numbers and divide by 12. If your business has not been in business for a full calendar year, take the total number of all monthly employees and divide by the number of months that the company was in business during the previous calendar year.

Even if your company did not offer health coverage during the full time period, you must include all months of the previous calendar where you had W-2 employees.