Small business health insurance Montana can be a valuable benefit for both employers and employees. Montana law requires that small employers with 2-50 employees offer health insurance coverage to their employees. There are a variety of health insurance plans available for small businesses in Montana, including traditional fee-for-service plans, health maintenance organization (HMO) plans, and preferred provider organization (PPO) plans. Some small businesses may also choose to offer high deductible health plans (HDHPs) coupled with health savings accounts (HSAs) to their employees as a cost-effective option. Small businesses in Montana can also take advantage of tax credits and other incentives offered by the federal government to help offset the cost of providing health insurance to their employees.