• In 2011, when the Act was passed, the government started offering five-year grants in which small businesses that set up wellness programs can get incentives worth up to 30% of premiums.


  • Employers must state the value of their insurance coverage on their employees’ W-2 forms.
  • Companies’ flexible spending plans cannot exceed $2,500.
  • Workers earning $200,000 or more annually will have more money withheld from their paychecks to cover Medicare.
  • High-income earners’ federal taxes will rise 0.9% and this group will have to pay 3.8% more on investment income.


  • Limits on employees’ deductibles and out-of-pocket expenses take full effect.
  • An employer cannot wait more than 90 days before adding a new worker to its health care plan.
  • Companies must decide whether to continue providing coverage or make it possible for their workers to get insurance through Exchanges.
  • Companies with fewer than 25 employees will be eligible for a tax credit of 35% in 2013 and 50% starting in 2014 if they insure workers and pay for at least half of their premiums.
  • Companies with 50 or more employees must offer insurance, more workers into exchanges or pay a penalty of $2,000 per employee per year starting with worker No. 31.


  • Plans valued at more than $10,200 per individual and $27,500 per family will be hit with an excise tax.

— John Caulfield