Who Pays ObamaCare’s Excise Tax?
The Cadillac tax isn’t paid by individuals directly, instead health insurance issuers and sponsors of self-funded group health plans pay the tax. However, an excise tax in general typically results in that cost being passed on (at least in part) to the consumer.
How Much is the ObamaCare’s Excise Tax?
The Cadillac tax is 40% of any dollar amount beyond the caps that is considered “excess” health spending. So it’s 40% on every dollar over $10,200 for individuals and $27,500 for family in 2018. It is not just a flat 40% increase on the total dollar amount.
Why Is There a Tax on High End Health Plans?
The Cadillac tax on high end health plans is meant to slow the growth of healthcare costs (by discouraging unequal health coverage and the over-use of care) and to generate revenue for ACA spending.
http://obamacarefacts.com/obamacare-cadillac-tax-excise-tax-on-high-end-plans/