It’s common practice for small employers to reimburse or pay health insurance premiums for individual policies. If they continue to do so, they may be subject to an excise tax of $100 per day, per employee.
Notice 2015-17 provides transitional relief from the $100 per day per employee excise tax for small employers. The IRS will not assess any penalties for reimbursement arrangements for 2014 through June 30, 2015. After June 30, 2015, the IRS states they may start assessing penalties.