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.
The rule covers employers with more than one employee participating in an employer health care/coverage payment arrangement. Employers can exclude workers who 1) have fewer than three years of service to the company; 2) are under age 25; and 3) are part-time or seasonal employees. The $100 a day fine applies for all other employees covered by the payment arrangement. S Corporations are exempt through the end of 2015.