Affordable Care Act Tax Provisions for Small Employers
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Some of the provisions of the Affordable Care Act, or health care law, apply only to small employers, generally those with fewer than 50 full-time employees or equivalents.
If you have fewer than 50 employees, but are a member of an ownership group with 50 or more full-time equivalent employees, you are subject to the rules for large employers.
- You must withhold and report an additional 0.9 percent on employee wages or compensation that exceed $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.
- Effective for calendar year 2015, if you provide self-insured health coverage to your employees, you must file an annual return reporting certain information for each employee you cover. This rule is optional for 2014. Learn more.
Payments & Credits
Page Last Reviewed or Updated: 07-Jun-2016