Frizz- Confusing I know!  This post was edited to remove a link. Please review our Community Best Practices (http://www.sba.gov/community) for more information about how best to participate in our online discussions. Thank you. So that is how it reads, right? In your situation it looks as though you have less than half participating, BUT take into consideration what the government sees- How many of those employees are eligible and using MediCaid/MediCare? How many Employees have coverage elsewhere? And lastly- How many Employees flat out opt out of benefits because they don't want them? Depending on the answers depends on how many employees you have in your ELIGIBLE EMPLOYEE COUNT. Clear as mud isn't it? So let's say even IF you had 85 Employees, of which 32 take benefits, you have a remaining 53 employees who do not participate on your plan... but you just don't know if they participate on another plan elsewhere that removes them from the 53 employee pool. Let's say of those 53 left, 25 of them have a plan they participate in outside of what you offer (Spouse, Parent, MediCare/Medicaid, etc). That leaves you 28 employees- Under the 30 employee count that the gov't gives you as a "freebie" Ask your Benefit broker the benefit of establishing a MERP (Medical Expense Reimbursement Plan), an HSA (Health Savings Account). You can elect 3 plan designs as long as one is an HSA QUALIFIED Plan (Qualified-Meaning you can use your HSA on that plan, but it is not required to have an HSA to participate) Often times- I have clients offer $3K HSA qualified deductible / 100% co-insurance plan; $2,500 deductible / 80% co-insurance plan; $1,500 deductible / 80% plan They will contribute a minimum of 50% to the EMPLOYEE ONLY cost for the HSA plan (Acting as a base plan offered) All of the other plans are offered as a buy-up option that the employee pays the difference on. so if the HSA (Base-Plan) for employee only is $100, the Employer is contributing $60 (or 60%) towards the employee only, that employee has the option to buy-up to the $1,500 plan that costs the Employee $200 a month, but is given an employer contribution credit of that $60- costing the employee $140 for that enriched plan. Those are obviously hypothetical examples- but your broker should be able to work with you and bring you to compliance if that is a concern. At Resourcing Edge (This post was edited to remove a link. Please review our Community Best Practices (http://www.sba.gov/community) for more information about how best to participate in our online discussions. Thank you.) we design plans as well as work with brokers. Brokers love us because we make sure they KEEP their book of business and not lose it to others in this industry. :) Feel free to contact me if you need any further assistance! We service our clients nationwide, so I can help point you in the right direction! Liberty Prince  This post was edited to remove a link. Please review our Community Best Practices (http://www.sba.gov/community) for more information about how best to participate in our online discussions. Thank you. That gives their employees OPTIONS, and

Hello, and thank you for your question. Under the rules for Employer Shared Responsibility, the common law standard is used to determine who is considered an employee’s employer. You can find more information about the common law definition of the employment relationship as it applies to these rules at http://www.irs.gov/pub/newsroom/reg-138006-12.pdf. Another helpful resource for employers can be found at http://www.irs.gov/uac/Newsroom/Questions-and-Answers-on-Employer-Shared....

Hello, and thank you for your question. You can find more information about how the Affordable Care Act might affect your business based on your individual circumstances by referring to the Proposed Regulations for the Employer Shared Responsibility rules at http://www.irs.gov/pub/newsroom/reg-138006-12.pdf. These proposed rules contain guidance on a variety of issues under Employer Shared Responsibility, and the IRS has said employers may rely on these proposed rules during 2013 for the purposes of compliance.

It appears you would be subject to the requirement to offer coverage or pay
the penalties. Given the wage level of your employees many would likely use
an exchange to get coverage which would activate the penalties. If turnover
is a problem for you, offering coverage to your full time workers (30+ hours
a week) with a six month wait period from eligibility (which you could do)
may help stabalize turnover. It may also entice more of your workers to full
time employment which means more expense in health coverage. The issue will
be the level of coverage you provide and how much you ask your employees to
contribute to it. If you ask the employee to contribute to the coverage you
must keep the contribution at or below 9.5% of the annual wage of the worker
in order to avoid facing the tax penalty. Until the insurers finalize the new
plans and pricing it will be difficult to evaluate the additional cost to
your business.