Benefits architecture for the small law firm.
A two-to-fifty attorney firm sits in the most analytically interesting segment of the benefits market: too small for the cost discipline of a self-funded program, too large for individual-only thinking to scale gracefully. Counsel Health structures group benefits, ICHRA reimbursement programs, and hybrid arrangements specifically for the small-firm context — where partner distributions, associate compensation, and staff retention all intersect with the benefits decision.
The structures available to a small firm.
Traditional fully-insured group
The classic small-group health plan: a carrier underwrites the population, prices the renewal annually, and assumes the underlying claims risk. Predictable, administratively simple, and appropriate for most firms with two to twenty-five attorneys and staff. Employer contribution typically ranges from fifty to one hundred percent of the employee-only premium.
Level-funded plans
A hybrid structure for firms of roughly ten to fifty lives: monthly contributions cover claims, administration, and reinsurance, with year-end surplus refunded to the firm if claims experience runs favorable. Brings self-funded economics to a small-firm population without the catastrophic exposure of true self-insurance.
ICHRA (Individual Coverage HRA)
Reimbursement program through which the firm contributes a fixed monthly amount toward each attorney and staff member's individually-purchased marketplace plan, tax-free. Particularly elegant for firms with significant household-income variation across partners and staff, and for multi-state firms where a single group plan poorly fits geographic distribution.
Group dental and vision
Stand-alone dental and vision group policies, typically employer-funded at twenty to forty dollars per employee per month combined. The highest perceived-value benefit dollar in the entire small-firm package and a meaningful retention lever for paralegal and administrative staff.
Group life and long-term disability
Basic group life at one-to-two-times salary and long-term disability at sixty percent of compensation are foundational benefits for any firm intending to attract laterals from larger firms. Premium economics scale favorably with the legal-profession demographic.
Section 125 cafeteria plan
Allows attorneys and staff to pay their share of premium and HSA contributions with pre-tax dollars, reducing both individual taxable income and the firm's payroll-tax exposure. We establish Section 125 documentation as part of the group setup at no additional cost.
Indicative cost ranges for small firms.
Employer cost per employee per month, before any cost-share. Actual figures depend on state, age band, plan tier, and participation.
Group versus individual — the running calculation.
For two-to-five attorney firms, the right answer changes year to year. When most partners qualify for federal premium tax credits and household incomes vary widely, individually-purchased coverage with a small ICHRA top-up often delivers higher net value than a group plan. When the partner cohort is uniformly above subsidy thresholds and the firm employs ten or more total lives, a traditional group plan typically wins. We run both calculations at every renewal.
The setup process.
- Intake — we gather firm structure, partner cohort, staff demographics, geographic distribution, and any incumbent benefits
- Census and pricing — we collect a confidential census and solicit competitive quotes from carriers across all viable structures
- Presentation — we deliver a written comparison of three to five options with detailed cost and tax modeling
- Enrollment — we manage attorney and staff onboarding, plan-document execution, and Section 125 setup
- Renewal — we re-shop the market each year and present renewal alternatives sixty days before effective date
Ready to see your options?
Answer a few quick questions and a licensed advisor will email your personalized plan options within one business hour. 100% free, no obligation.