Employers with an average of 50 or more full time employees are subject to the Affordable Care Act and must provide affordable health care plans for their employees.  For the 2024 plan year, this obligation can be met in two ways.  First, the employee’s contribution to the plan may not cost more than 8.93% of the employee’s income.  The second option is for the employer to provide a minimum plan for employees and their children, that is affordable at the employee only level of coverage.