2026 ACA Changes & Benefit-Planning Strategies for Small Employers
Open enrollment for 2026 health plans is underway, and this year brings some of the most significant updates to the Affordable Care Act (ACA) in recent memory.
For small business owners and their teams, these changes may influence premiums, deductibles, and overall benefit costs in ways that are worth watching closely.
At OneDigital, we understand that employee benefits are more than just a budget line item – they’re a key part of how you support your team, attract talent, and build a resilient business. Many small business owners and employees rely on marketplace coverage, and the anticipated changes could introduce new challenges around cost, coverage clarity, and retention.
We know you’re already thinking about how to navigate these shifts. Below is a quick overview of what’s changing, how it may affect businesses with fewer than 100 employees, and some options to consider as you plan ahead.
What’s Changing in 2026:
1. Expiring Premium Tax Credits
Enhanced ACA subsidies that helped lower marketplace premiums are set to expire unless extended by Congress. Without them, individuals and families may see noticeable increases in monthly premiums. Even for those keeping similar coverage, deductibles and out-of-pocket maximums are trending upward – some policyholders are already reporting double or triple the costs compared to last year.
2. Repayment Cap Removal
Starting in 2026, individuals who underestimate their annual income may be required to repay the full amount of their ACA premium tax credits. This change adds financial uncertainty, especially for business owners whose income can vary year to year. A strong performance could unexpectedly trigger a significant repayment, complicating tax planning and cash flow.
What This Means for Small Businesses
These changes introduce more volatility into both personal and business budgeting. For owners managing their own coverage while also supporting a team, it’s important to stay flexible, informed, and proactive.
The removal of the repayment cap adds another layer of complexity, especially for those whose income fluctuates. And as health care costs rise, employees may turn to their employer for more stable coverage – or request compensation adjustments to help offset the impact.
A well-structured and clearly communicated benefits strategy can be a powerful differentiator. Offering access to dependable coverage may help retain key talent and reduce the pressure on wage increases.
Exploring Employer-Sponsored Coverage
If you’re not currently offering a company-sponsored plan, there are options worth considering. Employer-sponsored coverage can provide more predictability for both you and your team, removing the need for income-based subsidies and reducing the risk of tax-time surprises.
Partnering with a PEO to offer group health plans can help stabilize costs and simplify compliance. Through OneDigital’s PEO, small businesses gain access to large group buying power, streamlined administration, and stronger benefits with a more predictable cost structure.
With the support of a small business advisor, you can model different premium scenarios and evaluate the impact of shifting from marketplace coverage to an employer-sponsored plan. Employees with access to comprehensive benefits often feel more valued, which can lead to stronger retention and engagement.
Let’s Navigate This Together
ACA changes don’t have to disrupt your business in 2026. Whether you're navigating rising premiums, planning for more predictable coverage, or exploring alternatives to marketplace plans, we’re here to help. Our Small Business Essentials Resource Hub offers tools and strategies designed to help you manage benefit costs, reduce uncertainty, and support your team with confidence.
Connect with us today to explore the right benefits path for your business – and build a more stable, people-first workplace for the year ahead!