Small employers want to offer the health benefits to recruit and retain the best employees, but there is a problem. traditional insurance group health is too expensive. Consequently, only 54% of small businesses offer traditional health insurance today.
under Obamacare , small employers with fewer than 50 employees are not required to offer health insurance, but most want. Also, there are new benefits for individual health insurance, such as premium tax credits and warranty coverage-show. 
All these factors leave many small business owners who ask "Can I pay for individual health insurance?
employers can pay salaried employees "of the individual health insurance in 2015?
Yes. You can reimburse employees for their individual health insurance if a repayment plan of Article 105 is strictly implemented and administered. Add tax
How? Why?
First, the tax code has not changed.
under the code and current regulations, employers are allowed to use a limited purpose section 105 plan reimbursement of medical expenses to reimburse employees for individual health insurance premiums, similar to the way employers contribute to group health insurance premiums .
non-taxable reimbursement of individual health insurance is authorized under the Tax Code (IRC) Section 105, Section 106 IRC, IRC Section 213 (d), and IRC section 162.
for in depth information on these tax codes see: 4 key tax codes that allow the tax-Preferred redemption premium
That said, the. plan must be designed to comply with the Affordable Care Act (ACA) market reforms (PHS PHS 2711 and 2713) as well as existing federal regulations under ERISA, HIPAA, COBRA, and the IRS. We'll talk about these upcoming market reforms.
So What About New ACA market reforms?
Obamacare introduced new market reforms that impact all group health plans including Section 105 medical reimbursement plans.
Specifically, as of 1 January 2014, all Section 105 medical reimbursement plans should be designed to comply with the Act, PHS 2711 (annual limit requirements) and 2713 ( preventive care requirements)
to meet these requirements, employers can implement a structured section 105 plan to pay :.
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health insurance premiums up to a specified monthly amount, and
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preventive care basis as required by section 2713. PHS Act
This type of limited purpose section 105 plan reimbursement of medical expenses is sometimes called a premium preferred arrangement tax refund or a health care reimbursement plan (HRP).
Do we have to use a plane of section 105?
Employers use Article 105 planes because specific regulations HIPAA and ERISA governing the distribution of individual health insurance policies in the work place -. essentially limiting the involvement of employers in the sale or administration of the various employee health insurance policies
Some employers tried to pay directly for individual health insurance plans an employee without using ERISA, HIPAA compliance and ACA Section 105 plan, but it could put the company out of compliance with federal regulations leading to costly fines. In addition, this could increase (employee) the company's tax debt.
Because of these considerations, almost all employers to set up a formal repayment plan and use a software Administration Section 105 to ensure compliance with
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HIPAA
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IRS rules
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ERISA Rules
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Medicare reports
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legal Documents Plan
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COBRA (if applicable)
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affordable care Act (ACA) requirements (including PHS 2711 and PHS 2713)
Conclusion
There is a massive transfer of disease insurance group to individual health insurance. And, employers use bonuses repayment plans, such as Article 105 HRPS to reimburse individual health insurance for employees. This approach is a cost effective way to offer employee health benefits. In fact, it is estimated that 60% of small businesses will adopt an individual health insurance solutions and redemption premiums in 2017.
Do you have questions about individual health insurance reimbursement employees in 2015? Leave a comment below. 
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