Overview 
Health care law changes are contained in the Patient Protection and Affordable Care Act, which was approved by the Congress and signed into law March 23, 2010. Its stated goal is to reshape America’s health care landscape by expanding health care coverage.
For employers, including restaurants, the law mandates some fundamental changes in how their workers obtain coverage. For small employers, the changes include access to new tax credits now and the ability to provide health care coverage through exchanges set up by the states beginning in 2014. Large employers, those with 50 or more workers, face a more daunting challenge in meeting a mandate to provide coverage for all full-time employees or face penalties beginning in 2014.
As the new law is phased in over the next several years, restaurants should assess the state of their health care coverage needs to determine how best to negotiate this new terrain.
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