For tax years 2010 through 2013, the maximum tax credit for payment of health care premiums is 35% for small business employers, and 25% for small tax-exempt employers such as charities. In general, on January 1, 2014, the rate will increase to 50% and 35%, respectively. Here’s what this means for you. If you pay $50,000 a year toward workers’ health care premiums – and if you qualify for a 15% credit, you save $7,500. If you save $7,500 a year from tax year 2010 through 2013

Small Businesses with 50 employees or less will be able to purchase health insurance through the new Small Business Health Options Program (SHOP) Exchange in 2014; the number of employees will increase to 100 in 2016. Small businesses with fewer than 50 employees can also have their workers purchase subsidized coverage through the individual exchange without paying a penalty (though they would lose the tax benefit of paying for insurance.) The Exchange will negotiate rates wi