Employer: Small business, no coverage

12 employees, $550k payroll, doesn't offer insurance.

Result

−$22,500

#	Step	Arithmetic	Value
1	Annual payroll		$550,000
2	Health premiums paid before		$0
3	Payroll above the $250,000 exemption payrollExemption	max(0, $550,000 − $250,000)	$300,000
4	Health payroll tax at 7.5% employerTaxRate		$22,500
5	Change (positive = employer saves)	$0 − $22,500	−$22,500

Input	Kind	Value
Payroll exempt per employer	policy, high confidence	$250,000
Employer health payroll tax rate	policy, high confidence	7.5%

Trade-off: A new cost of $22,500 a year (4.1% of payroll). Its workers gain coverage they didn't have.