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Supplemental
Insurance
Protection
• The SHOP will offer stand-alone voluntary dental coverage that employees can
select.
• Other voluntary coverage may be available directly from the employer.
• Even though purchasing insurance benefits through the SHOP, employers who
choose this option can consider other voluntary coverage to provide employees with
a comprehensive benefits package.
• These policies can be bought separately to help employees to cover out-of-pocket
costs associated with illness or injury.
Penalties
• Starting in 2015, employers with 100 or more full-time equivalent employees may
be subject to shared responsibility penalties if coverage either does not meet
affordability or minimum value requirements, and is offered to fewer than 70 percent
of its full-time employees and the dependents of those employees (unless the
employer qualifies for 2015 dependent coverage transition relief).
• In 2016, the 70 percent threshold is increased to 95 percent and the shared
responsibility penalties will also apply to employers with 50 or more full-time
equivalent employees.
Small Business
Health Options
Program (SHOP)
Marketplace
(continued)
