There are no new taxes on small employers in the law. The health care law does not require any business to provide health insurance for their employees. However, starting in 2014, a large employer may have to pay an assessment if it does not offer affordable insurance and one of its employees gets tax credits to purchase insurance in the Exchange. These assessments do not apply to businesses with less than 50 employees. Large employers that do not offer health benefits coverage at all may be required to pay an assessment of $2,000 per year for each full- time employee, excluding.
