If you have 50-99 full-time equivalent employees in 2014 and you haven’t had a chance to put your health coverage into place, you won’t need to worry about paying a penalty this year. You’ll have until 2016 to offer health coverage to employees, but you’ll still be required to report on your workers and their health coverage in the meanwhile.
To be eligible for the delay and not have to pay a penalty, you can’t reduce your workforce or hours of service in order to qualify, and you have to maintain previously-offered coverage.
Employers with 100 or more full-time equivalent employees will be required to pay the shared-responsibility penalty if they fail to offer minimum essential coverage to 70% of full-time equivalent employees in 2015 and 95% in 2016 and beyond.