A Summary from Healthcare.gov
The Affordable Care Act requires employers with at least 50 full-time employees to provide health insurance coverage to its full-time employees. In 2015 the Employer Shared Responsibility Payment applies to some businesses with more than 50 or 100 full-time employees who don’t offer insurance, or whose coverage doesn’t meet certain minimum standards.
The Small Business Health Options Program (SHOP) Marketplace helps businesses provide health coverage to their employees. Starting this year the SHOP Marketplace is open to employers with 50 or fewer full-time-equivalent employees. If you have fewer than 25 employees, you may qualify for tax credits worth up to 50% of your premium costs if you buy insurance through SHOP. With SHOP Marketplace you control the coverage you offer and how much you pay toward employee premiums. Your business can choose from four levels of coverage to find a plan that meets the needs of your business and employees and you can start coverage any time.
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