Benefits for accounting and professional firms whose hours swing with the season

Ares Benefit Group works with accounting and other professional-services firms of about 2 to 50 employees. We compare a group plan, an ICHRA, and a QSEHRA against a year of hours, not a single calm week.

BLS data for March 2026 show that most private establishments in professional and business services are small: 2,513,730 of 2,586,898, about 97%, had fewer than 50 employees. That sector is broader than accounting alone, but it is the official grouping these firms sit in. A benefits plan in this size range is still a small-employer plan.

How these firms actually staff

• Busy-season hours matter. Overtime in tax season counts toward full-time and full-time-equivalent tests. If you hire seasonal preparers, say so. A QSEHRA may exclude seasonal employees; an ICHRA can use a seasonal class. See part-time employee benefits.
• Partners and owners versus staff. The same owner and partner rules that apply to other professional firms apply here. ICHRAs are for employees, not for a self-employed owner or that owner's spouse. We will look at the entity before we enroll a partner.
• Remote staff and a second office. Many firms now have a bookkeeper or tax preparer in another state. See multi-state teams. An ICHRA is often a practical comparison to a single local group network.
• Recruiting experienced staff. A clear benefits offer helps you hire in a tight professional labor market. We will not invent wage surveys for this page.

Structures we compare for a team this size

For a firm this size, we usually compare a group plan with an ICHRA, look at a QSEHRA if you will not sponsor a group plan, and make sure busy-season hiring does not surprise you at year-end counting.

• SHOP and other group coverage, when you want one employer-sponsored medical plan and you can meet eligibility and participation rules.
• A level-funded arrangement, when a carrier offers one for your census. We compare it with fully insured group coverage and do not treat either as automatically better.
• An ICHRA, when you want a set contribution and employees choose individual coverage. Permitted classes include full-time, part-time, hourly or salaried, work location, and a waiting period. It is for employees, not for a self-employed owner.
• A QSEHRA, when you are not an applicable large employer and you are not offering a group health plan. See ICHRA vs QSEHRA if both are on the table.
• Section 125 for pre-tax employee premium contributions on a group plan. A QSEHRA cannot be funded by salary reduction.
• Group life and disability and voluntary benefits.

A company under 50 full-time employees, including full-time equivalents, is generally not required by federal law to offer health coverage. If you have fewer than 25 full-time equivalents and you meet the wage, contribution, and SHOP rules, look at the Small Business Health Care Tax Credit.

What to send us

A roster, entity type, offices and remote states, and hours for a peak month as well as a normal month.

Tell us about your firm

Our agents are licensed in all 50 states.