Depending on the size of business, employers have different obligations and opportunities under the Affordable Care Act.
Large Employers: Employers with 50 or more full time equivalent employees are considered large employers. Large employers must provide health coverage to employees that is affordable (cannot cost more than 9.5% of the employee’s income), and adequate (must pay for at least 60% of covered healthcare expenses. If affordable and adequate coverage is not provided, the employer may face a penalty. The penalty has been delayed until 2015.