If I decide to offer health coverage, is there a minimum contribution that I am required to make?

In Vermont in 2014, there is no minimum employer contribution requirement. However, in order to receive the federal small business tax credit, the employer must offer at least a 50% contribution to employee premiums. In addition, business owners will want to consider the impact on their employees. Because an offer of health coverage could prevent an employee from receiving tax credits that she could otherwise qualify for, an employee might be better off with no offer of coverage at all than she'd be with a small contribution from her employer.