By size of business

From the first employee to the 50-FTE line: what changes about health insurance at 2 to 9, 10 to 24, 25 to 49 and 50 or more employees.

• 2 to 9 employees — Too small for most group participation rules unless nearly everyone enrols, and the sweet spot for a QSEHRA or a simple ICHRA. The Form 8941 credit is at its fu…
• 10 to 24 employees — The credit zone: the Form 8941 credit shrinks from 10 FTEs toward 25 and from half the wage limit toward the limit, so a group plan bought through SHOP can stil…
• 25 to 49 employees — No credit, still in the small-group market, and close enough to the 50-FTE mandate line that hours must be counted every year. Group plans with two options, or …
• 50 or more full-time equivalents — The employer mandate applies: offer coverage to full-time employees and their children or face a penalty, and the group moves to the large-group market and its …

No employees yet? Just the owner.