New rules apply based on how many FTE employees you have: ACA by FTEs (PDF)
Cadillac Tax - Coming Soon
The Affordable Care Act introduced a 40% Excise Tax on High Cost Employer-Sponsored Health Coverage, also known as the Cadillac Tax.
The Cadillac tax will begin in 2018. It’s calculated on a monthly basis and applies when an employee enrolls in coverage that costs more than the monthly limit set by the IRS. The 40%
tax applies to the amount over the monthly limit.
Estimated Monthly Limit*:
Estimated Annual Limit*:
Self + at least one dependant**:
* These limits apply in 2018, will increase each year to account for inflation, and may be higher for retirees ages 55-64 and employees in high-risk professions