[ican'tbelieveit]

Not according to this:

And employers with fewer than 50 workers are not exempt, as they are from the employer-mandate penalty.

[NEMDF]

I think we are talking about 2 different things (the “employer mandate” that requires employers of 50 or more to offer/provide health insurance vs the fines for small businesses discussed in the article/thread).

But I could be wrong.