If an individual has the option to enroll in group health insurance coverage through their employer, this can affect their eligibility for a premium tax credit. Generally, individuals who have access to affordable, qualifying health insurance through their employer are not eligible for premium tax credits on a Marketplace plan. A health insurance plan is considered affordable if the employee’s share of the premium for self-only coverage does not exceed a certain percentage of their household income. Furthermore, the offered employer coverage must meet minimum value standards, meaning it must cover at least 60% of the total allowed cost of benefits and provide substantial coverage of physician and inpatient hospital services. If the employer’s plan doesn’t meet these criteria, the employee may still be eligible for premium tax credits.