Health Reform for Small EmployersMaking Reform Work

Learning Links & Tools

Translating Health Reform

Watch the Health Reform Movie

Calculate your health premium savings under the new law

Health Reform Revenue Provisions

Watch the Tax Credit Movie

Read about the W-2 Rules in IRS Notices 2010-69 and 2011-28

Read the full law (906 pages in PDF format, 2.21 MB)

Add Benefits With Your Tax Credit

Use the savings from your tax credit to start a wellness program

Add a dental plan

Add a vision plan

Increase employer contributions

Health Reform: Top 10 Things You Should Know

Listed below are 10 things a small business may want to know about the new health reform changes.

1.	More than 4 million small businesses may be eligible for new tax credits designed to encourage small employers to offer health insurance coverage for the first time or to maintain coverage they already have.
2.	The law is funded in part by a 0.9% Medicare HI tax increase on wages over $200,000 for individuals and $250,000 for married couples beginning in 2013.
3.	Certain preventive services are provided with no out-of-pocket cost for new plans beginning on or after September 23, 2010.
4.	Dependents under age 26 may be offered extended coverage for plan years on or after September 23, 2010.
5.	Most Americans will be required to have health insurance starting in 2014 or pay a penalty tax. A temporary high-risk pool is available to provide coverage prior to 2014 for people with pre-existing medical conditions.
6.	The IRS has made it voluntary to report Health Coverage Costs on employees' W-2s until January 2014 for small employers (fewer than 250 W-2s).
7.	Starting in 2014, you may be able to buy insurance directly through an Exchange — a new insurance marketplace where individuals and small businesses can buy qualified health benefit plans.
8.	Over-the-counter drugs are no longer an eligible tax-advantaged expense for an HSA, HRA, FSA, or Archer MSA.
9.	The penalty tax for non-qualified distributions from an HSA or Archer MSA has increased to 20%, effective January 1, 2011.
10.	The contribution limit for Flexible Spending Accounts will be $2,500, effective January 1, 2013.

Effective September 23, 2010, federal health reform may require changes to your coverage, depending on your plan.
Get more information.

This site offers information drawn from sources that are believed to be reliable, but it cannot be guaranteed as to completeness or accuracy. The content is not intended to be, and should not be relied upon as, tax, legal, financial, or health care advice.

Effective September 23, 2010, federal health reform may require changes to your coverage, depending on your plan. Get more information.

EmblemHealth, Inc. is the parent company of GHI and HIP.