The government subsidies will continue for those using the exchanges. The delaying of the employer mandate no doubt costs the government revenue. I have read it could be as much as over $30 billion a year.
IMO business would like to get out of offering healthcare as an employee benefit. They would prefer paying the fines, which would be far cheaper. There will be tens of millions affected as employers force their employees into the exchanges. No doubt, Obama delayed the employer mandate because he knew that the exchanges would not be ready to handle that volume. It will be interesting to see how he finesses the employer mandate so as to lessen the political impact prior to the 2014 midterms.
It will cost tax payers on the front end (paying for their own health care) and on the back end increased taxes to cut the deficit, which in the long run stymies private sector growth mostly fueled by consumer spending. The good news, this is deflationary not inflationary.