A Florida business with only one W-2 employee faces a specific challenge: the standard small group market requires at least 2 enrolled employees. But that doesn't mean you have no options. Depending on your business structure and goals, a QSEHRA, ICHRA, or a specifically structured group plan may all be viable paths to covering your single employee — and possibly yourself.
Florida small group carriers require at least 2 enrolled employees to issue a group health plan. If your business has only one W-2 employee (not the owner), you cannot access the small group market unless one of these conditions is met:
Sole proprietors and single-member LLC owners taxed as sole proprietors typically cannot count themselves as employees for group plan purposes.
Shopping group health for your team
| Option | Best For | Monthly Cost Range |
|---|---|---|
| QSEHRA | Under 50 FTE businesses wanting simple, fixed reimbursement for employee's individual plan | Any amount up to $529/month individual limit |
| ICHRA | Any size business; more flexibility than QSEHRA; no contribution cap | Any amount set by employer |
| Wage increase + individual plan | Simplest approach; employee shops their own coverage | Equivalent cash, subject to full payroll taxes |
A QSEHRA allows you to reimburse your single W-2 employee tax-free for their individual marketplace or other qualifying coverage — up to $529/month (individual) or $1,067/month (family) in 2026. The employee keeps their own marketplace plan (including any ACA subsidies they qualify for, reduced by the QSEHRA amount). You get a full business deduction for the reimbursement. Setup is simple and typically handled through a platform like PeopleKeep or Take Command Health for $15–$25/month.
Whether you have 1 employee or 50, we can find the right fit.
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