Changes

In 2016, small businesses that employ between 50 and 99 FTE employees will finally be subjected to the burden of the ACA’s employer mandates. Previously these firms were exempted from the mandate because of a transitional relief period offered to small businesses.However, starting in 2016 and onwards, more small business owners will have to figure out how to provide insurance to all of its full-time employees, and their dependents. [2] So while the insidious effects of the ACA on small businesses might have been concealed due to transitional reliefs and penalty delays, future years promise concrete data points on small business deaths, births, hiring, and firing practices that can be used for further analysis and policy evaluation.