Your Source for Health Reform

Topic: Employers



Health insurance through one’s job has traditionally been the main way for working-age people to obtain coverage for themselves and their families. The ACA now requires large employers to offer their employees affordable minimum essential coverage, and provides a penalty for those who fail to do so.


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Roundup of OE2 Q’s

The Georgetown University Centers For Children and Families and Health Insurance Reforms compiled a list of common questions raised during the second open enrollment period. The February 2015 FAQ covers tax-filing issues, counting household income and employer coverage.

Retiree Coverage Choices

This flowchart from In The Loop illustrates the insurance options for employees who retire before they are eligible for Medicare.

Enrollment Issues for Small Businesses

This March 2014 information sheet and frequently asked questions from the Robert Woods Johnson Foundation addresses common concerns for small employers as they explore health insurance options for their workers.

Can Your Small Business Use the SHOP?

This October 2014 flier from the Centers for Medicare & Medicaid Services summarizes the basic qualifications for a small business to be eligible to participate in the Small Business Health Options Program. A guide for calculating the number of full-time equivalent employees, with an example, is also provided.

What is the SHOP?

Small businesses can find health insurance for their employees through the SHOP Marketplace. This 2014 fact sheet from the Small Business Health Collaborative lays out the steps small businesses must take to obtain health insurance through the SHOP and resources that can help.

The Small Business Healthcare Tax Credit

Employers purchasing health insurance in on the SHOP Marketplace may be eligible to receive a tax credit that covers up to 50% their contribution to employee premiums. This 2014 fact sheet from the Small Business Health Collaborative explains the eligibility requirements and gives tips on how to determine if your business qualifies.

Tax Considerations for Employer Group Health Insurance

This 2014 fact sheet from the Small Business Health Collaborative describes how employees can use a Section 125 payroll deduction plan to make contributions to a group health plan on a pre-tax basis.

How to Provide Notice to Employees About the Marketplace

Businesses are required to inform their employees about the existence of the health insurance marketplace. This 2014 fact sheet from the Small Business Health Collaborative details steps businesses can take to comply with the law, plus it includes a link to the marketplace notice that businesses can use to inform their employees.

Employee Choice in Illinois

The ACA requires state exchanges of the Small Business Health Options Program to offer an employee choice model which allows an employee to select from among different plans and carriers in a plan tier determined by the employer; and it allow some other models to be offered as well. This May 2012 report by the Wakely Consulting Group for the state Department of Insurance explains in detail the considerations involved in structuring the various models. The employee choice element of Illinois’ SHOP has been delayed until 2016.

ACA Provisions for Small Businesses

This roundup from the Small Business Administration details key provisions of the Affordable Care Act for employers with fewer than 25 employees, with links to essential FAQs, fact sheets, temporary guidance documents, and final rulings published in the Federal Register. Topics covered include the SHOP, Small Business Tax Credit, employer notices to employees, medical loss ratio rebates, and other aspects of ACA implementation.

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