The Upside: Beginning this year, if you have 25 or fewer workers, you may be eligible for a tax credit to help you buy coverage for them. By 2017, you'll be able to buy insurance for your employees through new insurance marketplaces.
The Downside: After 2014, you may be eligible for only two years of tax credits to help purchase coverage. If you employ more than 50 people, you'll have to provide benefits or pay a penalty.
50 employees is the maximum number a company can have without providing benefits and paying a penalty