As a result of the Affordable Care Act, employer reimbursement or payment of employees’ individual health insurance premiums could result in excise taxes of up to $100 per day per employee. Recognizing that small employers have often offered this type of benefit, the IRS issued transition relief from imposition of this excise tax for employers with less than 50 aggregated full-time and full-time equivalent employees. The transition relief applies for 2014 through June 30, 2015. After June 30, 2015, small employers may be liable for the excise tax.
IRS Notice 2015-17 can be found here.