"I'm no liberal, I'm a constitutional originalist (conservative) that happens to be very confused about this. Does the "employer mandate" require that the employer PROVIDE or just OFFER health insurance? Big difference? I'm inclined to interpret the law to indicate that it's the latter; employers are to OFFER the coverage and then the employee must pay for it. Employees that opt out in order to purchase their own coverage might incur a fee for their employer. Huh? See. Confused. MB" - Mattb4rd