If you do have employer-based coverage, however, and don't spend more than 9.5 percent of your income on premiums and the plan covers at least 60 percent of medical costs, youarenoteligible for premium subsidies.
To be eligible for this upgrade you must buy a PC with Windows 7 preinstalled on it (systems running Windows 7 Starter Edition arenoteligible for the upgrade) between June 2, 2012 and January 31, 2013.