"The health-care law's treatment of larger employers is almost laughably complicated. If you've got fewer than 50 employees, nothing is asked of you, and if you're willing to provide insurance for your employees, you get a giant tax credit, at least for awhile. But if you're a business with more than 50 full-time employees, matters become considerably more complex. If you've got more than 50 full-time employees and you already offer them health insurance, you can stop reading now. You're in the clear. If you've got more than 50 full-time employees and you don't offer them coverage and you don't pay them enough to buy coverage on their own without using subsidies, then you have to pay $2,000 for each employee, except for your first 30 employees."