Your Source for Health Reform

Topic: Small Business



The ACA defines a small business as one with fewer than 50 FTE employees. Small employers, although they are the prime drivers of job creation and economic growth, have faced barriers to providing health insurance for their workers. They can now buy insurance on the SHOP, and may qualify for tax credits to help them provide employee coverage.


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It’s Almost Tax Time!

This January 2016 news article from CBS News describes the three tax forms, the 1095-A, 1095-B and 1095-C that will be used by the IRS to collect information on health insurance coverage.

The New Shared Responsibility Provision 

This October 2015 flow chart from the Kaiser Family Foundation identifies whether an employer will be subject to penalties for not offering health coverage for their employees in 2016.

Reaching the Uninsured After King v. Burwell

This June 2015 fact sheet from Health & Disability Advocates identifies the location of and demographic information for the remaining uninsured in Illinois. The fact sheet  promotes partnerships between navigators and brokers to connect the uninsured to health insurance with the marketplace.

SHOP Participation Rate Rules

To purchase health insurance through the SHOP, a minimum percentage of employees must enroll in the plan. In a October 2014 fact sheet, the Centers for Medicare and Medicaid Services outlines the steps for calculating a small business’ participation rate.

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.

Top 5 ACA Facts for Small Business

This November 2014 webinar from the Small Business Health Collaborative gives an overview of the healthcare reform law and explains how both individuals and small business owners can get group health insurance and qualify for financial assistance.

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.

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