Health Benefits

Hawaii is the only state that requires employers to make health benefits available to employees. The Prepaid Health Care Act requires employers to provide health insurance to all full-time employees, either through an indemnity plan or an HMO.

Effective January 1, 2007, Massachusetts employers with more than ten employees are required to offer pre-tax health plans to employees. Employers with ten or more employees who do not provide a fair and reasonable contribution towards health insurance coverage for their employees are required to pay a per employee Fair Share Contribution. This amount is capped at $295 per full-time employee per year.