The Treasury Department has announced that businesses with more than 50 employees but fewer than 100 will have an extra year to phase in health care coverage of employees who work more than 30 hours a week.

Employers with more than 100 employers will be subject to employee-coverage rules under the Affordable Care Act beginning in January 2015. The mandate to provide insurance had already been delayed one year.

The delay does not impact individuals.  Anyone who does not sign up for health insurance in 2014 is subject to a fee at tax time. In 2014, that fee is 1% of annual household income or $95 per person, and $47.50 per child. It increases every year.