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.
Copyright 2006, CCH INCORPORATED. All Rights Reserved.