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Is your company eligible to receive the small employer tax credit? Created as part of health care reform, the small business health care tax credit generally is available to employers that have fewer than 25 employees, pay average annual wages of less than $50,000 (indexed for inflation), and contribute a uniform percentage of at least 50% of the premium costs for employee health insurance coverage.

Key Points:

  • The maximum tax credit is 50% of premiums paid (35% for tax-exempt eligible small employers).

  • Eligible small employers must pay premiums for qualified health plans offered through a Small Business Health Options Program (SHOP) Exchange.

  • The tax credit is available for a

maximum of two consecutive tax years.

  • Average annual wages must be less than $51,000 for 2014.

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