Your Compliance Edge

Small Business Health Care Tax Credit

This page covers the following topics:

  • Overview 
  • Employer Eligibility 
  • Calculating the Credit 
  • Determining FTEs and Average Annual Wages 
  • How to Claim the Credit 
  • Additional Resources 


Certain small businesses and tax-exempt employers that pay at least half of the premiums for employee health insurance coverage may be eligible for the small businesses health care tax credit. The maximum credit increased to 50% of premiums paid for small businesses and 35% of premiums paid for small tax-exempt employers.

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