As the new health care law goes into effect next year, small businesses are weighing their options when it comes to providing employees with health care. For some, paying the penalty for not providing health insurance is more attractive than providing insurance. Under the law, businesses with more than 50 full-time workers are required to provide coverage. Others are considering cutting back on workers' hours to make them exempt from the law. Government agencies say that these employers are a minority, and that most employers are expected to provide coverage.
See "Some Small Businesses Opt for the Health-Care Penalty", Emily Maltby and Sarah E. Needleman, The Wall Street Journal, April 7, 2013