By NextBestFitTask 1.12.1 of 6
Employer tax: add a line to Form 941 (quarterly payroll); exempt the first $250,000 of annual payroll per employer (aggregated across controlled groups to prevent splitting).
Who does it
IRS
When
Month 6–12
Trade-off
A $250,000 payroll exemption protects the smallest firms but invites firm-splitting and reduces revenue.
Part of: Set up the new taxes
IRS and Treasury implement the employer health payroll tax (7.5%), the household income-based premium (4.0% above an exemption), and the top-end surtaxes, each phased in with the enrollment waves.
This step changes 6 existing laws, programs, or institutions. See the list.