HOW STATE HEALTH INSURANCE REFORM PROPOSALS AFFECT EMPLOYERS

Laws:

Maryland: Annual assessment equal to 8% of payroll on employers with 10,000 or more employees in the state that do not offer health coverage and spend at least 8% of payroll on those benefits.*

Massachusetts: Annual assessment up to $295 per employee imposed on employers with at least 11 employees that do not offer health insurance.

Vermont: Annual assessment of $365 per employee imposed on employers with nine or more employees that do not offer health coverage. The employer assessment excludes the first eight employees.

Proposals:

California: Annual assessment equal to 4% of payroll on employers that do not offer health coverage and have least 10 employees.

Pennsylvania: Annual assessment equal to 3% of payroll on employers with 50 or more employees that do not offer coverage. The employer assessment excludes the first 50 employees.

Illinois: Annual assessment equal to 3% of payroll on employers with 10 or more employees that do not offer health coverage and spend the equivalent of 4% of payroll on those benefits.

*Overturned by a federal appeals court which ruled the statute is pre-empted by the Employee Retirement Income Security Act.