I frequently advise small businesses on employment laws. A reminder to all you small businesses with fewer than 50 employees: Obamacare’s requirement that employers offer health insurance to employees or pay a penalty, otherwise known as the “employer mandate,” which is set to take effect in 2015, does not apply to you.

Nor will you be responsible for verifying that employees carry health insurance. The “individual mandate”—that is, the requirement that most individuals carry health insurance or pay a penalty, will be enforced by the IRS. For more information on the final regulations for the “individual mandate,” released on August 24, 2013, click here.