March 30, 2017 17:42 Updated Follow Companies with fewer than 25 employees who pay average annual wages under $50,000 and pay at least 50% of the premium for single coverage may qualify for a small business tax credit to offset the cost of providing the insurance. Related articles Where can I find out about insurance law in Indiana? Can an employer purchase group insurance through the Insurance Exchange? What is "federal poverty level"? What are the basic requirements for providing health insurance to my employees? Who is managing what part of the business?