The Obama Administration released a 13 page draft of instructions of how to comply with the employer mandate portion of the PPACA on Thursday.  The draft, posted to the IRS website, can be found here.  The release has come amidst ongoing confusion and frustration by employers for the administration's guidance for this provision.  

·         Employers between 50-99 employees have until Jan '16 to offer health insurance or pay a fine 

·         Employers with more than 100 employees must offer insurance or pay a fine of $2,000 per employee by Jan '15

·         Employers with fewer than 50 employees are exempt