Which Employers Are Affected?
Several of the Act’s changes apply only to employers that have specified numbers of employees. Here is a brief summary of the limitations.
|Act Provision||Applies to Employers with:|
|SHOP Exchange eligibility*||100 or fewer employees**|
|Small employer tax credit for providing health coverage||25 or fewer employees**; $50,000 maximum average wage|
|Penalty for not providing minimum essential health coverage or affordable coverage||50 or more employees**|
|Simple cafeteria plans for small businesses||100 or fewer employees**|
|Automatic enrollment in employer health plan||Employers that have more than 200 employees** and offer health coverage|
|Grants for wellness programs||Fewer than 100 employees who work for 25 or more hours a week|
* Beginning in 2017, states may loosen restrictions on SHOP Exchange eligibility.
** Full-time or full-time equivalent employees.