Thanks all!

I found this information helpful.

http://info.homeworksolutions.com/blog/update-household-employers-and-the-affordable-care-act

We provide $300 a month and write the check to the insurance company directly. However, in our case, we are paying the entire premium. It is not taxed but need to keep copies of the checks to the insurance company. She does not have to report as income either but only if you have ONE employee.

You can also have your payroll company set-up an health reimbursement account but there may be an extra fee. Best to just pay insurance company directly each month.

In this case, better to make check out directly to insurance company and she can pay the difference. If you add to check, it will be taxed. Keep copies of your checks too.

I am considering adding a healthcare subsidy for my nanny in 2016. I have no idea how she gets health insurance now, I assume in the exchange. If I were to decide on $200/month, can I just add it as a line item to her check and let her continue to handle her own insurance? I'd like to not be involved in her plan/decision, just make the money available to her non-taxable.