Affordable Care Act – The Non-Calendar Plan Year. When “Pay or Play” Rules Apply in 2015
Well, that depends. You will need to meet a number of requirements in order to skirt any penalties you might otherwise need to pay. The biggest is that you’ll need to “play” once your plan renews. This article outlines the requirements.
It stands for Full Time Equivalent employees. And every company will have to run a calculation to see if they fall below 50 FTE employees, or are categorized as 50+.

Affordable Care Act – The Non-Calendar Plan Year (pdf)
Rules for transition relief by group size
Transition Relief for Groups of 50 to 99: The “pay or play” penalty was supposed to begin in 2015 for all employers with 50+ full-time equivalent employees. If you fall between 50 to 99 employees, you may be able to hold off on this requirement until 2016.

But wait, there’s more…..rules, that is. Having 50-99 employees is only one hurdle. There are a total of six requirements you must meet to be able to stave off this requirement for an additional year.

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Transition Relief for Groups of 100 or more: Starting in 2015, employers who had an average of 100 or more full-time equivalent employees during 2014 will need to “pay or play” under Healthcare Reform. But for 2015, additional relief is being provided to these companies, which may result in lower penalties or more time to comply with the “pay or play” requirements.
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