S corp and Medical Insurance

[Lamancha]

Hello.  My DH and I just bought a business last month and it's time to pay our medical insurance.   We have six employees plus the two of us.  I have a few questions that I can't seem to figure out on my own.   I plan to sit down with an accountant soon, but haven't had time yet as some of the employees left on day one so we have been scrambling at work.
     My first question is whether we should have the business pay the insurance premium,  or should we pay it then have the business reimburse us?  Is there a tax benefit either way?
     My second question - Can the business even pay or reimburse us for medical premiums if we don't also offer to do so for the other employees?  We hope to be able to offer something in the future and will be looking into group plan rates.
     Last question - Let's say I pay myself a reasonable salary of 32,000/year, but then the business reimburses me 3,000.00 for medical insurance.   When seeing if I qualify for ACA subsidies, do I make 32,000/year or 35,000/year?  Thanks for any help.

[skuzuker28]

This is my understanding, though I'd strongly recommend speaking with your tax professional to confirm:

-You do not have enough employees to be required to offer them health insurance
-Either paying directly or getting reimbursed will work.  Tax treatment will be the same, assuming you include the premiums/reimbursements in your W-2 Box 1 wages and take the SE Health Insurance deduction on your 1040.
-I am less confident in this answer as I don't have any ACA-qualifying clients, but I believe the $32k number will be the one to use.  The $3k reimbursement should be a net-zero AGI item, as the additional income will be offset by the SE Health Insurance Deduction.