The health insurance tax subsidy for self employed individuals is not as extensive as that indirectly provided to conventionally employed persons through their

The health insurance tax subsidy for self employed individuals is not as extensive as that indirectly provided to conventionally employed persons through their employer because it does not reduce the self employment tax, which is substantial. Whereas with statutory employees anything the employer purchases in that regard is not included in the tax base for the payroll tax or the income tax, i.e. is basically tax free. Self employed folks are treated better than they were a few years ago (no deduction basically), but that is still a big difference.