Which Employers Must Provide Health Insurance? 
Employers employing 50 or more full time equivalent employees -LRB- FTEs -RRB- must provide a qualified health plan for at least 95 % of those employees or a tax of $ 2000 per employee per year -LRB- after thirty employees -RRB- will be levied on that employer . The tax is not tax deductible . This is a complicated law and there are additional requirements to consider . 