QUESTION

I run a small business (less than 50 employees) with a mix of full-time and part-time workers. Am I required to offer coverage?

Coverage for small employers | Changes to Small Employer Coverage
ANSWER

No, there is no requirement for small employers to offer health benefits to their workers, and no tax penalty if you fail to do so. (26 U.S.C. § 4980H).

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Coverage for small employers
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