Small business exemption
Quality health insurance must be made available and affordable for both employers and employees of small businesses. Small business owners with less than 50 employees are exempt from paying the employer share of the plan premium. The exemption would start to phase out at 51 employees growing to 100% phase out at 500 employees.
After enrollment, the employee must maintain continuous program participation to retain eligibility. The plan contains provisions for temporary lapses in employment. The employee can permanently retire and continue enrollment by personally paying only the “employee share” of the premium.