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Startups
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Requirement: Employers with 5+ employees paid at least $5,000/year.
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Requirement
: Employers with 5+ employees in business for 2+ years.
Penalties
: $100 per eligible employee per year, up to $5000
Close this module
Requirement
: Employers with 5+ employees; deadlines for 1-4 employees by Dec. 31, 2025.
Penalties
: $250 per eligible employee after 90 days, $500 after 180 days