Affordable Care Act tax provisions for small employers

Some of the provisions of the Affordable Care Act, or health care law, apply only to small employers, generally those with fewer than 50 full-time employees, including full-time equivalent employees.

If you have fewer than 50 employees, but are a member of a group with a certain level of common or related ownership with 50 or more full-time employees, including full-time equivalent employees, you are subject to the rules for large employers.

Here are the responsibilities and benefits for small employers under the health care law:

Coverage

You can purchase insurance through the Small Business Health Options Program (SHOP). Learn more at HealthCare.gov.

Reporting

Payments and credits