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Business Size based
on number of full-time
equivalent employees (FTE)
Subject to a penalty of
$2,000 per employee
purchasing insurance
and receiving a subsidy
through a public health care
exchange, excluding the
frst 30 employees.
Subject to a penalty of
$3,000 per employee
purchasing insurance
and receiving a subsidy
through a public health
care exchange, up to
the cap of $3,000 times
the number of full-time
employees, excluding the
frst 30 employees.
1-25
No
No
26-49
No
No
50+ without employer-provided
coverage
Yes
No
50+ with employer-provided
coverage deemed unaffordable
No
Yes
Business Size
based on number of
full-time equivalent
employees (FTE)
Eligible for Small
Business Tax
Credits
Eligible for SHOP
Exchange
Eligible to
purchase fxed-
contribution
coverage on a
public exchange*
1-24
Yes
Yes
Yes
25-50
No
Yes
Yes
50 -99
No
Yes
Yes
100+
No
No**
Yes
Chart 1:
Penalties by
business size
and coverage
Chart 2:
Exchange
eligibility by
business size
* Requirements may vary based on individual private exchange requirements, but generally these are more fexible.
** “Yes” in 2016 for most states.
Appendix: