The Affordable Care Act does not require businesses to provide health benefits to their workers, but larger employers face penalties starting in 2014 if they don't make affordable coverage available. This simple flowchart illustrates how those employer responsibilities work.
The Henry J. Kaiser Family Foundation provides this simple chart to figure out if you will pay a penalty for not providing healthcare coverage, or not providing the right healthcare coverage, for your employees. Generally, if you have fewer than 50 employees, you are generally exempt.