In Massachusetts, the Division of Health Care Finance and Policy (DHCFP) recently adopted revised employer "fair share" regulations, effective January 1. The new rules will require employers with 50 or more full-time or equivalent workers to pay at least 33 percent of their workers' premiums and ensure that at least 25 percent of their workers are covered by the employer's plan.

The current rule, proposed by the Romney administration, requires employers with 10 or more employees to meet one of these two requirements, but not both.

DHCFP initially proposed to extend the rule change to these very small employers, but met fierce public resistance from business groups, including those representing retailers and restaurants. Non- complying employers must pay the "fair share" penalty of $295 per worker. The change is expected to impact thousands of small employers who currently meet the existing "either/or" rule standard, but not the higher threshold under the new rule.