(a) An employer that is organized as a nonprofit organization that does not spend up to 6% of the total wages paid to employees in the State on health insurance costs shall pay to the Secretary an amount equal to the difference between what the employer spends for health insurance costs and an amount equal to 6% of the total wages paid to employees in the State. (b) An employer that is not organized as a nonprofit organization and does not spend up to 8% of the total wages paid to employees in the State on health insurance costs shall pay to the Secretary an amount equal to the difference between what the employer spends for health insurance costs and an amount equal to 8% of the total wages paid to employees in the State. (c) An employer may not deduct any payment made under subsection (a) or (b) of this section from the wages of an employee. (d) An employer shall make the payment required under this section to the Secretary on a periodic basis as determined by the Secretary.
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