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ERISA only exempts two types of employers: 1  Employee benefit plans maintained by governmental employers are exempt from ERISAâs requirements. This exemption includes plans maintained by the federal, state or local (for example, a city, county or township) governments.  Church plans are also exempt from ERISA.
(ERISA) governs nearly all employer-maintained benefit. plans.1 Sixty percent of American workers who have. employer-sponsored health insurance are enrolled in self-funded. ERISA plans, 2 which are exempt from state laws regarding insur-. ance and subrogation.3 This represents an 81.7% increase in self-.