By NextBestFitEmployer health payroll tax (new)
newPhased Years 1–4Federal tax code
Today
—
Under the plan
7.5% of payroll above a $250,000 per-employer exemption; self-employed above $50,000 of net earnings.
Trade-off
Universal and predictable; new cost for employers that never offered coverage.
Money
- Employer health payroll tax (new)$0.0B → $742.8B
- Federal employer health payroll tax (new)$0.0B → $30.0B
- State & local employer health payroll tax (new)$0.0B → $100.5B