Employer Eligibility

CalCPA Health is available to accounting firms and firms offering general financial services. To be eligible and retain such eligibility, more than 50% of all the Employer’s owners (i.e., principals, proprietors, partners, shareholders or other owners) must be CPAs or Associate members of CalCPA in good standing. If you are a CPA and not a member of CalCPA, click here to see how you can join. All employers deemed to be part of an affiliated group under Internal Revenue Code Sections 414 (b), (c), or (m) are considered to be a single employer. Solo practitioners (a CPA practicing on his/her own with no other employees) are eligible to apply.

Employee Eligibility

Active, regular full-time employees working at least 20 hours per week are eligible for coverage. If a husband and wife are employed by the same employer, they may both be covered as Employees.

Dependent Eligibility

Eligible dependents include a lawful spouse, domestic partner, and dependent children of eligible employees through age 26.

Participation Requirements

If the employer pays 100% of the premiums, or if the plan covers three or fewer employees, then 100% of eligible employees must be covered. Otherwise, at least 75% of the individuals eligible for coverage in each firm must apply for that firm’s coverage.

If the employer is paying 100% of the employee premium, then all eligible employees must enroll. If the employee pays part of the premium, a minimum of 75% of the eligible employees must enroll. Employees who waive coverage on the grounds that they have other group coverage are not counted as eligible employees. 1099 employees are not eligible.