Employers must offer health insurance or be subject to penalties.

Employers must offer health  insurance that is affordable and provides minimum value to their  full-time employees and their  children up to age 26 or be subject to penalties.

This is known as the employer mandate. It applies to employers with 50 or more  full-time employees, or full-time equivalents, and will be phased  in during 2015 and 2016 based on employer size. Employees who work 30 or more  hours per week are considered full-time.

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