Large Employer (Health Care) Law and Legal Definition

The term 'large employer' when used in the context of a group health plan with respect to a calendar year and a plan year means an employer who employed an average of at least 101 employees on business days during the preceding calendar year, and who employs at least 2 employees on the first day of the plan year. [42 USCS § 300gg-91(e)(2)].