Which of the following is NOT a covered entity under HIPAA?

Under HIPAA (Health Insurance Portability and Accountability Act), covered entities are defined as health plans, healthcare providers who transmit any health information in electronic form in connection with a HIPAA transaction, and healthcare clearinghouses.

Employers, while they may gather and store health information about their employees for purposes such as providing health benefits, are not classified as covered entities under HIPAA. Instead, employers are often considered a separate category and may have different obligations under various laws concerning employee health information.

The other options listed—health insurance companies, healthcare providers, and business associates—are considered covered entities. Health insurance companies and healthcare providers are directly involved in the transaction and management of health information, while business associates are organizations that perform certain functions or activities on behalf of, or provide certain services to, a covered entity that involves the use or disclosure of protected health information. This establishes a clear demarcation that excludes employers from the definition of covered entities under HIPAA.