A friend that sells Aflac turned me onto a major penalty trap. It is true that I do not have to pay penalties
for not insuring my employees because they number less than 25. However, an article on the SBA government site explains that I am responsible for notifying my employees of their rights under the act to buy insurance on their own and how to obtain it. I am told the penalties can be as high as $10,000 per employee. That is not explained by SBA, but they confirm the need to inform the employees.
You can find the original article here
. Look down a few paragraphs to find the info. There is a link to a standard form to give to your employees to avoid the trap. I am not an expert on any of this and offer no legal advice. Just wanted to give you all a heads up.