Most Affordable Care Act requirements apply to employers who had 50 or more full-time employees in the prior calendar year. There are, however, some obligations on small employers with under 50 employees.
A small employer that offers self-funded health coverage must furnish Form 1095-B to individuals covered under the self-funded plan.
A small employer may be eligible for the small business health care tax credit of the employer (a) covers at least 50% of employees’ health premium costs; (b) has fewer than 25 full-time employees; and (c) pays average annual wages per full-time equivalent employee of less than $52,000 (in 2016); and (d) purchases coverage through the Marketplace.