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  2. Employers - Internal Revenue Service

    www.irs.gov/affordable-care-act/employers

    Learn how the size and structure of a workforce can determine what health coverage requirements apply to employers under the Affordable Care Act (ACA).

  3. Affordable Care Act tax provisions for small employers

    www.irs.gov/affordable-care-act/employers/affordable-care-act-tax-provisions...

    Here are the responsibilities and benefits for small employers under the health care law: Coverage. You can purchase insurance through the Small Business Health Options Program (SHOP). Learn more at HealthCare.gov. Reporting. You must withhold and report an additional 0.9 percent on employee wages or compensation that exceeds $200,000.

  4. Employer health care arrangements - Internal Revenue Service

    www.irs.gov/affordable-care-act/employer-health-care-arrangements

    For more information the latest legal guidance on this topic, see the Employer Health Care Arrangement section on our ACA Tax Provisions for Employers page. For more links to legal guidance on all ACA tax provisions see our legal guidance and other resources page.

  5. Affordable Care Act tax provisions for large employers

    www.irs.gov/affordable-care-act/employers/affordable-care-act-tax-provisions...

    Affordable Care Act tax provisions for large employers. Some of the provisions of the Affordable Care Act, or health care law, apply only to applicable large employers, generally those with 50 or more full-time employees, including full-time equivalent employees.

  6. Questions and answers on employer shared responsibility...

    www.irs.gov/affordable-care-act/employers/questions-and-answers-on-employer...

    Under these provisions, certain employers (called applicable large employers or ALEs) must either offer health coverage that is “affordable” and that provides “minimum value” to their full-time employees (and offer coverage to the full-time employees’ dependents), or potentially make an employer shared responsibility payment to the ...

  7. Employer shared responsibility provisions - Internal Revenue...

    www.irs.gov/affordable-care-act/employers/employer-shared-responsibility...

    These responsibilities require employers to send reports to employees and to the IRS. An employer that sponsors self-insured health insurance coverage – whether or not the employer is an ALE – has insurer information reporting responsibilities as a provider of minimum essential coverage.

  8. Affordable Care Act | Internal Revenue Service

    www.irs.gov/affordable-care-act

    Employers. The Affordable Care Act includes requirements for employers regarding health care coverage. The size and structure of your workforce determines your responsibility. If you don't have employees, the information doesn't apply to you.

  9. Small Business Health Care Tax Credit and the SHOP Marketplace

    www.irs.gov/affordable-care-act/employers/small-business-health-care-tax...

    If you are a small employer, there is a tax credit that can put money in your pocket. The small business health care tax credit benefits employers that: Have fewer than 25 full-time equivalent employees; Pay average wages of less than an inflation-adjusted amount a year per full-time equivalent

  10. FAQs on New Health Coverage Options for Employers and Employees

    www.irs.gov/pub/newsroom/health_reimbursement_arrangements_faqs.pdf

    employers will offer Individual Coverage HRAs to pay for insurance for more than 11 million employees and family members, providing these Americans with more options for selecting health insurance coverage that better meets their needs.

  11. Employee benefits - Internal Revenue Service

    www.irs.gov/businesses/small-businesses-self-employed/employee-benefits

    Health plans. If an employer pays the cost of an accident or health insurance plan for his/her employees (including an employee's spouse and dependents), then the employer's payments are not wages and are not subject to social security, Medicare, and FUTA taxes, or federal income tax withholding.