· If you are self-employed with no other workers, insurers may, but are not required to, treat you similarly to other small employers. While insurers can refuse to sell you the packages they make available to other small employers, they may choose to offer you a group health plan. If you are offered a small group health plan that is offered to other small groups, the limits on group health plan premiums will apply to your plan. If you are not offered a group plan, your access to health insurance is protected by the laws for individuals.

· If you are self-employed and buy your own health insurance, you are eligible to deduct 100% of the cost of your premium from your federal income tax.