Pelosi’s Health-Care Payroll Tax Is a Tax on Labor - WSJ.com so much for not raising taxes on those making less than 250K a year. This tax is very troubling. my wife and i own a small business and employ 10 people. Our payroll is over 250k a year. Now we do provide health insurance. right now we ask our employees who need insurance to get a private policy and we pay the premiums. This saves us a ton of dough compared to the alternative of group health plans. But there is no way we can afford to pay 60% for family insurance. we currently pay 100% for individual. thankfully most of our employees are covered under a spouse's insurance. So if we get hit with a 2% or greater surtax, the first thing I'll have to do is end our retirement benefit and use the money for matching funds to pay the tax. Then we'll probably cut payroll. yeah government health care is sure good for business.