Changes of Healthcare Insurance Today Small Business Health Options Program (SHOP) Tax Credits are available to small businesses with 25 or less employees (FTEs) and average wage per employee is $50,500. They must purchase their certified plan "on-exchange." In Hawaii for 2016, when you go to Healthcare.gov, it will refer you to Hawaii Insurance Division website. Here you will find a list of carriers from which you may purchase a certified SHOP plan -- currently, only KAISER offers SHOP Certified Plans. At YeeCorp, Yolanda Yee is a certified Marketplace Agent/Broker who can assist the small business owner in securing a SHOP-certified plan. Plans Off-exchange also available. We still offer off-exchange plans from various other carriers. Carriers offer plans that match the Essential Health Benefits requirements dictated by the Affordable Care Act (ACA). You will find that minimal or no underwriting questions are asked for groups up to 50, again a requirement of ACA. Stay tuned, more changes on the horizon. One key part of the ACA which remains to become effective is the "Cadillac" tax. This section of the law imposes a tax on excess benefits. Originally slated to become effective 12/31/17, there continues to be many challenges to this aspect of the law delaying the effective date.