Beginning January 1, 2014, employers with more than 50 employees will have to provide health insurance to Full Time employees (30 hours or more). This coverage will have to have a yet-to-be-identified “minimum value” and the employee-only coverage must be considered “affordable.”
The determination of affordable is that the employee would not be asked to pay more than 9.5% of his/her W2 wages. That means that an employee earning $30,000 a year could not pay more than $54.80 a week for coverage. Almost every employer I have as a client charges more than that; on a plan where the employer pays 50% of the single coverage, the maximum premium would be $474. Thats gonna be tough to do.
If your plan fails to meet these requirements, and an employee elects to join the Federal Exchange Programs, you will have to pay a penalty to the government.