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The employer mandate under health reform does not being until January 1, 2014. Even in 2014, not all employers will be required to offer a health plan. Only employers who have 50 or more full-time employees face a penalty if they do not offer a plan. Counting employees is a very technical process -- seasonal employees who work less than 120 days a year don't count, but year-round part-timers count as a fraction of a full-timer.

Employers who have fewer than 50 full-timers may still choose to offer a plan. It helps them in attracting employees and offering a competitive salary-benefit package.

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