Fair enough. But, then you go from small employers providing for their employees to the government forcing them to not do this.
This government who bemoans evil, rich, employers taking advantage of their poor employees is forcing employers to not take care of their employees in ways that they can..
I think it is similar to how they (fed) wanted the states to provide their own exchanges, and have mandated that the over 50 employers MUST provide insurance. They (fed) WANT the small employers to offer GROUP health insurance. This would keep the employees of small employers off of the 0bamacare exchanges, both national and state. So to encourage that, they are PUNISHING small employers who say, “We will not offer a group health insurance plan, but we will help you with your premiums to get individual/family coverage on the exchanges”.
So they are penalizing small employers in an effort to FORCE them to get group insurance instead of letting them help their employees with premium costs.