Affordable Care Act Tax Provisions for Employers
The Affordable Care Act, or health care law, contains new benefits and responsibilities for employers. The size and structure of your workforce – small, large, or part of a group – helps determine what applies to you.
Fewer than 25 full-time equivalent employees may be eligible for a Small Business Health Care Tax Credit to help cover the cost of providing coverage.
Generally 50 or fewer employees may be eligible to buy coverage through the Small Business Health Options Program (SHOP). Learn more at HealthCare.gov
50 or more full-time equivalent employees will need to file an annual return reporting whether and what health insurance they offered employees. In addition, they are subject to the Employer Shared Responsibility provisions.