Is there a mandate under Health Care Reform that will require employers to contribute more than 50% of the total employee premium cost for a plan to be qualified?
For an employer to be eligible for the small business tax credit, they must contribute at least 50% of the total premium cost for each employee enrolled in coverage. The requirement is based on single coverage only. When an employee has family coverage, the requirement is considered met for the employee if the employer pays at least 50% of what single coverage would cost for that employee.
