Your article about what employers must due by Oct 1 should have listed this information - "Most small employers, those with 50 or fewer full time employees, are not required to offer health insurance coverage under the Affordable Care Act. Even businesses with more than 50 full time employees have gotten a 1 year reprieve from penalties if they don’t offer insurance. But all companies, regardless of size, are required to notify their employees about the Affordable Care Act marketplaces."