If an employer offers affordable and minimum value coverage to employees but does not contribute to the dependents’ premium (including the spouse), can the dependents still qualify for premium assistance and cost sharing reductions?

When dependent coverage is “offered” in an employer-sponsored plan (regardless of employer contribution to the dependent coverage) subsidy eligibility will be dependent on the affordability of the employee-only share of premium costs and if those costs exceed 9.5% of the employee’s household income.  Costs for dependent coverage are not part of the affordability calculation with respect to employer-sponsored coverage.  So if the employer’s offer of coverage is affordable according to this measure, neither the employee nor the dependents will be subsidy eligible.