The credit is refundable for tax-exempt employers, but it's limited to the payroll taxes you withheld during the calendar year.

Employees who worked, or you expect to work, the equivalent of 40 hours a week for 52 weeks — 2,080 hours each. Don't count owners, partners, 2%+ S-corp shareholders, or their family members.

Total annual hours for employees working under 40 hours a week but more than 120 days a year. Cap each individual at 2,080 hours.

All wages subject to Social Security and Medicare withholding, for full-time and part-time employees combined — even where an employee's wages exceed the Social Security wage base limit.

To qualify you generally must contribute at least 50% of the employee-only premium cost under a qualifying arrangement, and meet the other Form 8941 requirements.

Only your share, not what employees pay. Include contributions toward dependent coverage, dental plans, and premiums for seasonal employees.