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. For example, applicable large employers have annual reporting responsibilities concerning whether and what health insurance they offered to their full-time employees (and their dependents). Applicable large employers can find resources and the latest news at the Applicable Large Employer Information Center. Coverage If you have 100 or fewer employees, you may be able to purchase affordable insurance through the Small Business Health Options Program (SHOP) Marketplace. 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. Learn more. You may be required to report the value of the health insurance coverage you provided to each employee on his or her Form W-2. You must file an annual return reporting whether and what health insurance you offered your employees. If you provide self-insured health coverage to your employees, you must file an annual return reporting certain information for each employee you cover. Payment and provisions You must either offer affordable minimum essential coverage that provides minimum value to your full-time employees (and offer coverage to the full-time employees’ dependents), or potentially owe an employer shared responsibility payment. Learn more about the employer shared responsibility provision. If you self-insure, you may be required to pay a fee to help fund the Patient- Centered Outcomes Research Trust Fund. Employer topics CuidadoDeSalud.gov Crédito Tributario de Cuidado de Salud para Pequeñas Empresas y el Programa SHOP Disposiciones de responsabilidad compartida del empleador (en inglés) Reporte de información por parte de los grandes empleadores correspondientes (en inglés) Reporte de Información por Proveedores de Cobertura Esencial Mínima (en inglés) Declaraciones de información de la Ley del Cuidado de Salud a Bajo Precio (AIR) (en inglés) Centro de información de la Ley del Cuidado de Salud a Bajo Precio (ACA) para profesionales de impuestos (en inglés) Related Agencia Federal de Pequeños Negocios Departamento del Trabajo: Planes de salud y beneficios (en inglés)