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CWA HEALTH CARE REFORM UPDATE: Self-employment and the new exchanges
Are self-employed people eligible for subsidies on the exchanges? Can they get small business tax credits?
Self-employed business owners without any employees will be eligible to buy coverage on the individual state-based health insurance exchanges beginning January 1, 2014. Hiring independent contractors to do work for a self-employed business will not disqualify the owner from access to the individual exchanges.
If the self-employed business hires 1 to 50 employees (workers whose income are reported on a W2), coverage can be obtained for their workforce on new state-based small-business exchanges (called SHOP). Small businesses with less than 25 employees will be eligible for a tax credit to mitigate the cost of providing coverage.
Healthcare.gov Guide for Self-Employed: What if I'm self-employed?
SHOP Exchange Program and Small Business Tax Credits: Welcome to SHOP