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Small Business Health Care tax credit : ウィキペディア英語版 | Small Business Health Care tax credit The Small Business Health Care tax credit is available to small employers who pay health insurance premiums on behalf of employees enrolled in a qualified health plan offered through a Small Business Health Options Program (SHOP) Marketplace. Employers who purchase health insurance through the program may get a tax credit of up to 50% of their premium contributions. However, to qualify for the tax credit, they must meet certain standards. Firstly, employers have fewer than 25 employees.〔http://michronicleonline.com/2014/11/26/how-much-is-your-small-business-health-care-tax-credit-worth/〕 Secondly, their employee salary must be less than an average of $50,000. Thirdly, employer must pay at least 50% of the full-time employee's premium costs. However, employers are not required to offer coverage to part-time employees (work fewer than 30 works/week) or dependents, or to seasonal workers who aren't considered full-time employees unless they work more than 120 days during the tax year. 〔http://www.irs.gov/uac/Small-Business-Health-Care-Tax-Credit-Questions-and-Answers:-Determining-FTEs-and-Average-Annual-Wages〕 Lastly, the coverage to those full-employment must be offered through SHOP Marketplace.〔https://www.healthcare.gov/small-businesses/provide-shop-coverage/small-business-tax-credits/〕 Employers should apply to receive this tax credit on the annual business tax return〔http://finance.yahoo.com/news/paychex-offers-five-tax-tips-203400203.html〕 The tax credit is highest in particularly for small companies with fewer than 10 employees, with an average annual salary of $25,000 or less. 〔https://www.healthcare.gov/small-businesses/provide-shop-coverage/small-business-tax-credits/〕 For instance, if there are 10 employees with total wage of $250,000, employer will receive a tax credit amount of $35,000 as they contribute at least $70,000 to their premiums. 〔 https://www.healthcare.gov/small-businesses/provide-shop-coverage/small-business-tax-credits/〕 ==References==
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Small Business Health Care tax credit」の詳細全文を読む
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