An incentive mechanism designed to encourage employers, usually small employers, to offer health insurance to their employees. The tax credit enables employers to deduct an amount, usually a percentage of the contribution they make toward their employees’...
An approach that requires all employers to provide health care benefits to their workers or pay a fee (see employer pay-or-play) that contributes to the cost of covering them. The ACA creates a type of employer mandate, in that employers with 100 or more employees who...
An approach requiring employers to offer and pay for health benefits on behalf of their employees, or to pay a specified dollar amount or percentage of payroll into a designated public fund. The fund would provide a source of financing for coverage for those who do...