Beginning Jan. 1, employers can choose between two methods for calculating the credit -- a wages-paid method or a newly introduced premium-based method.

The government health program fights in Washington could hit small employers hard, because government programs provide health benefits for 19% of their workers.

The federal government could cut the full retail price of some prescription drugs if it sets up a web-based drug outlet mall, but "TrumpRx.gov" could also create new problems for employers, warns legal experts.

Employers are leaning on brokers to help them chart a path forward that offers employees value while minimizing cost.