Very small employers are actually exempt from most of of the Obamacare mandates and fines. Small employers who couldn’t previously afford benefits may actually be helped, since they the exchanges may enable workers who previously wouldn’t have taken no-benefit jobs to be willing to accept them.
Don’t count on it. Recently, full time was 40 hours, now by fiat of the IRS, it is 30 hours. Same with the 50 personnel rule. Maybe 50 today, but possibly none tomorrow if it furthers the agenda to eliminate small businesses.