First of all most of it doesn't kick in till 2014. Right now isn't the time for gloom and doom until the government finishes setting up the Small business Health Options Program or SHOP Exchanges. On top of the fact that the Senate and House are still amending the bill to suit their own needs, on top of the law suits against the bill, ect. Being aware of the Bill and changes being made to the Bill is a better plan of action currently.
The SHOP Exchanges will allow groups of business' to bundle together under a single plan. While it sounds like this will save business' money, the savings probably won't be worth it. With that being said, lets do a little bit of work that if there are no more changes to be made to the bill how does it effect the small business world.
"businesses with 10 or fewer full-time-equivalent employees earning less than $25,000 a year on average will be eligible for a tax credit of 35% of health insurance costs" - CNN Money
So really this means that the optimal employee size for a business healthcare plan is about 10 full time employees and maybe up to 20 part time employees. Currently the healthcare plan is what it is. As an employee I welcome this plan, working in kitchens can be a very dangerous place. It's not uncommon to see people being rushed to the hospital due to knife injuries, or other things. Kitchens can be extremely dangerous. On the other side of the coin It's a double edged sword: I'd hate having to pay the bill, but ultimately it'll become another bill on the P&L statement.
I haven't seen anything on what as an employee you have to pay on this insurance coverage. So perhaps the best way to handle it is another tax on an employee's wages that go directly to paying for the group medical coverage. This is a very sticky bill, even though it's now a law, it's still a bit of a crystal ball read. Only in 2014 will we be able to really feel the full effects of what this new law means.