I have only 20 employees. Can I buy Health Insurance for only 1 employee?
How do I find out what the rates are for a health insurance policy, and what coverage the policy offers?
As a small business if you offer group coverage to one full-time employee you must offer to all, same with part-time. Employers have to offer group coverage and not just reimburse individual coverage to get the tax benefits.
There may be some ways around this, but from what we can tell none of them are proper. Smaller employers were being advised that they could reimburse policies, but the Department of Labor and IRS clarified that this was not the case a little while back (although they are exempt from the steep penalty for doing this). You can read more about that on our Employer Health Reimbursement page.