September 11, 2013. Despite the fact employers with 50 or fewer employees are not subject to Obamacare requirements under the Affordable Care Act passed in 2010, if you employ one person or more and your business is subject to the Fair Labor Standards Act (FLSA) you are required to send out “New Health Insurance Marketplace Coverage Options and Your Health Coverage” written notices to your employees by October 1st of this year. Every new employee hired after October 1st is to be provided such written notice within two weeks of hire. The IRS in their Notice 2013-45 points out that the delay from 2014 to 2015 of certain Obamacare provisions does not postpone the notification requirements under the Department of Labor (DOL) in Technical Release 2013-02 dated May 8th, 2013. You have to do this whether you provide health insurance or not. The Department of Labor provides sample notices. Failure to comply with this notification requirement can result in a $100 per day fine for each day notification is not provided. For more information contact Jeana Goosmann at firstname.lastname@example.org or call 712.226.4000.