Benefits Savings Strategy Builder for Roofers

Why a roof crew's benefits math is different

Start with the work itself. The Bureau of Labor Statistics lists roofers among the occupations with the highest rates of injuries and illnesses, and of occupational fatalities^[R1]. Roofers usually do not work in inclement weather. In northern states roof work may be limited during the winter months, and the busy summer months can bring overtime^[R1]. Most roofers work full time^[R1].

Then there is churn. Construction as a whole loses and replaces people faster than the economy overall. In BLS JOLTS data, the annual average total separations rate for construction was 4.0 percent in both 2024 and 2025, against 3.3 percent for all industries (not seasonally adjusted)^[R2]. The hires rate points the same way, at 4.0 percent for construction in 2025 and 4.2 percent in 2024, against 3.3 and 3.4 percent for all industries^[R3]. Those are construction wide numbers, not roofers alone.

For workers' comp and experience mods, see the EMR calculator for roofers or our workers' comp solution.

Funding and tax tools that fit a small crew

Level funded plans are a common small group option. KFF's 2025 survey found that 37 percent of covered workers at firms with 10 to 199 workers are in level funded plans, similar to 2024, and that 27 percent are in self funded plans, against 80 percent at larger firms^[R4]. KFF's methods note that some small employers reporting a self funded plan may also have a plan that meets its level funded definition, so the two shares can overlap and should not be added together^[R4]. KFF describes a level funded plan as a small self funded component packaged with stop loss insurance, which limits the employer's liability^[R4]. Ask to see the stop loss terms next to a fully insured quote. Firms with fewer than 10 workers are not in the 2025 sample^[R4].

The second tool is a high deductible health plan (HDHP) paired with a health savings account (HSA). For 2027 the IRS sets the HDHP minimum deductible at $1,750 for self only coverage and $3,500 for family coverage, with out of pocket costs capped at $8,700 and $17,400^[R5]. The 2027 HSA contribution limit is $4,500 for self only coverage and $9,000 for family^[R5]. The trade is a lower premium for a higher deductible. KFF found that the average single premium for an HDHP with a savings option was $8,620 in 2025, against $9,325 across all plan types^[R4].

An individual coverage HRA, or ICHRA, is an employer account that reimburses employees for individual health insurance coverage they buy on their own. The rules let you divide staff into classes, including full time, part time, salaried, hourly, seasonal, employees in the same rating area and employees under a collective bargaining agreement^[R6]. A minimum class size (10 for an employer with fewer than 100 employees) applies only when a group plan is offered to one class and an ICHRA to another, and only to certain classes, such as full time, part time, salaried, hourly or rating area classes, or a class built by combining one of those with another. A seasonal class on its own is not one of them^[R6]. How your classes are drawn is a question for your broker or benefits counsel.

The fourth tool is the plainest. IRS Publication 15-B describes a cafeteria plan as a written plan that lets employees choose between cash and certain qualified benefits, and qualified benefits chosen under it are generally excluded from wages^[R9].

For the wider small group picture, see our small business health plans page. Each tool answers a different question. Level funding changes how the employer pays for claims. An HSA with an HDHP changes the mix of premium and deductible. An ICHRA changes who gets which kind of coverage. A cafeteria plan changes how premiums are taxed.

Seasonal and variable hour crews

The number to watch is 50. The employer shared responsibility rules under IRC 4980H apply to employers that averaged at least 50 full time employees, including full time equivalents, in the prior year^[R7]. A full time employee averages at least 30 hours of service per week or 130 hours per month^[R7]. The test averages each month's count over the prior year, so winter months weigh as much as the summer peak^[R7]. A seasonal worker exception applies when the count exceeds 50 for 120 days or less and the employees above 50 in that period are seasonal workers^[R7]. The rules define a seasonal worker as a worker who performs labor or services on a seasonal basis as defined by the Secretary of Labor^[R7].

A seasonal employee is a different term. The same rules define it as one hired into a position where the customary annual employment is six months or less^[R7]. For new variable hour and new seasonal employees, an employer above the threshold may use the look-back measurement method. That method allows an initial measurement period of at least 3 and no more than 12 consecutive months, followed by an administrative period of no more than 90 days, and the two together cannot run past the last day of the first calendar month beginning on or after the employee's first anniversary^[R7]. Put simply, you track a new hire's hours over a set stretch and then decide whether they count as full time.

A separate 90 day limit applies to waiting periods. A group health plan must not apply a waiting period longer than 90 days to an otherwise eligible employee, and the text of the section contains no employer size exemption^[R8]. Your waiting period, your eligibility hours and the length of your season all have to line up. Work through them with your broker or benefits counsel before you set them.

What to enter in the builder and how to read the roadmap

The builder asks six main questions. They cover the number of benefit eligible employees, your primary state, your current funding model, your annual health plan cost (a range, or a monthly premium with a subscriber count), your biggest cost concerns and any high cost claimant issues. Employer name and conditions driving cost are optional, and the industry is fixed to construction and roof work.

What comes back is a roadmap that includes savings estimates and employee impact ratings. The estimates are directional. Numbers from the builder are estimates and not a quote or offer of coverage. Calculations run in your browser. Benefitra collects information when you submit a form or request a report, and this tool may save what you enter as you work. Analytics cookies are used only with your consent. See our Privacy Policy. The results page also has an optional form if you want a specialist to build a custom roadmap with you. If you want to compare them with real carrier pricing, Benefitra can help. We are a brokerage, not a carrier.

A worked example with an invented 14 employee roofer

Here is a hypothetical. It is an invented crew of 14 in a northern state, and every employee enrolls in single coverage.

Start with scale. KFF's 2025 average annual premium for single coverage is $9,325 across covered workers at firms with 10 or more workers, and $9,211 at firms with 10 to 199 workers^[R4]. If all 14 employees enrolled at the $9,325 average, the math is 14 x $9,325 = $130,550 a year. That figure shows the scale of the decision and is not a quote. Real pricing depends on your state, ages and plan design.

Now suppose the owner moves to an HDHP and puts $1,000 into each employee's HSA. That comes to 14 x $1,000 = $14,000 a year in employer contributions, which is also hypothetical. Each deposit is well under the 2027 self only limit of $4,500^[R5].

Seasonal hires make the picture harder. A hire who starts on day one of a five month season and faces a 90 day waiting period would be covered for roughly the last two months, if the plan offers coverage to seasonal hires at all^[R8]. Seasonal employees are a permitted ICHRA class, and a seasonal class on its own is not subject to the minimum class size^[R6]. Whether that fits your crew is a question for counsel.

The decision in front of this crew, and probably in front of you, is which step to test first. Enter your own numbers in the builder, then bring the roadmap to your renewal meeting.

Frequently asked questions

This page is general information about health benefits and tax rules for 2026 and 2027. It is not legal, tax or insurance advice for your company, so talk to your broker, carrier, accountant or counsel before you change a plan. The worked example is hypothetical, and numbers from the builder are estimates and not a quote or offer of coverage.

Written and fact-checked by the Benefitra editorial team. Sources are listed below; see our editorial policy. Last updated October 18, 2026.