As an employer, you need to determine how many full time equivalents you have. From that, you will know whether you have to offer coverage or not to be compliant.
Another question that you may have is, should I offer the coverage. Offering coverage to employees is always good. First of all, the morale and the productivity of the employees that you spend more dollars than you think to recruit, train, and retain, will be easily pulled from your grips if you do not make health insurance part of your culture. Don’t forget that you may be eligible for federal tax credits. You will be more competitive in your industry. It will allow your company to grow.