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The Obama Administration has delayed the federal requirement for mid-size employers (50-99 employees) to provide health insurance to employees. Mid-size employers will not have to comply until 2016. Also, the Administration backed off the full implementation for larger employers. Employers with 100 or more employees will need to offer coverage to 70 percent of full-time employees in 2015 and 95 percent in 2016 or they will be subject to tax penalties. Employers with fewer than 50 full-time employees are generally exempt from the requirement to offer coverage. There is still uncertainty on how to count hours worked by employees in certain sectors, such as part-time college professors, stay tuned…


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