Q.- We are a small employer with 8 employees. Do we have to offer our full-time employees health coverage?
A.- Not necessarily. The requirement under the Affordable Care Act to provide health coverage to full-time employees or pay a tax penalty applies to large employers with 50 or more full-time employees in the prior year. There is no requirement under federal law for small employers to provide health coverage. Check to see if any applicable state or local laws require you to offer health coverage.