Obamacare is complicated. ACA is a very complex plan with numerous phase-ins cluttered with multiple implementation delays.
The latest confusion involves employer notification requirements.
The employer insurance mandate has been DELAYED UNTIL 2014
The employer notice of the existence of health insurance exchanges is still in place October 1, 2013.
It gets worse.
Small employers (below the 50 FTE threshold) not required to provide insurance ARE REQUIRED to send the notices to employees on or before October 1st, and are required to give notices to new employees with 14 days of the start date. Large employers are also required, as they should know.
Any employer covered by the Fair Labor Standards Act (overtime and minimum) wage is subject to the requirement, effectively just about every employer in the country.
The requirement will be enforced by the U.S. Department of Labor, and although opinions vary it is best to assume a daily penalty for failure to comply.
DOL info site (http://www.dol.gov/ebsa/healthreform/index.html)
DOL sample notice (http://www.dol.gov/ebsa/pdf/FLSAwithoutplans.pdf)
DOL sample notice (http://www.dol.gov/ebsa/pdf/FLSAwithplans.pdf)