If you offer health insurance to your employees now, you can keep the coverage you have.

If you have 50 or fewer full-time equivalent (FTE) employees, you may be able to offer a health insurance plan through the Small Business Health Options (SHOP) Marketplace instead.

If your employees buy Marketplace insurance

Under the health care law, your employees can buy health coverage through the Health Insurance Marketplace for Individuals and Families instead of accepting the insurance you offer.

As long as your insurance is considered affordable and meets minimum value, employees you offer the coverage to are not eligible for a premium tax credit if they buy an insurance plan through the Health Insurance Marketplace on their own.

This means you won’t have to make an Employer Shared Responsibility Payment. Learn more about the Employer Shared Responsibility Payment from the IRS.