The Patient Protection and Affordable Care Act includes a mandate that all employers must provide health insurance for their employees. If businesses don't provide health insurance, they must pay a penalty for every uninsured employee, funds that will go to provide subsidies to individuals.
Coverage rules differ depending on the size of the business. For example, small businesses with fewer than 50 employees are exempt from this requirement. If a small business does want to provide health insurance, though, it will receive tax credits for its efforts, and may shop in the insurance marketplace. Within that marketplace, a small business owner should be able to find plans at rates more affordable than the ones available before health-care reform, as small businesses with few employees have historically represented a high-risk group for insurers.