Does the employer mandate matter?

Over the past few years, the Patient Protection and Affordable Care Act has had no shortage of scrutiny. But the employer mandate, perhaps more than any other provision, has become a lightning rod for criticism. The provision–once thought of as a key, if not essential, part of PPACA–since its inception has been vehemently attacked by employer groups and business owners. Originally scheduled to go into effect this year, the mandate has twice been delayed by the administration, who say they need more time to implement the provision.

Under the latest delay, announced in February of this year, employers with between 50 and 99 employees have until January 2016 to offer health insurance or pay a fine, and employers with more than 100 employees must offer insurance or pay a fine of $2,000 per worker by January 2015. Companies with fewer than 50 employees are exempt.