I agree, I am small enough that I do not have to provide it. However the employees will have to buy coverage or work somewhere that does provide it.
I have no clue how much it is even going to cost. There are tax credits for small employers with less than 50 employees but I think you can only use them for 2 years then you are on your own. I wish I knew how much it is going to cost per employee so I can start raising prices slowly over 3 years to get where I need to be.
I typically use the CPI to justify cost increases to my business clients. They understand that very well. Right now I would be looking at around a 25% increase but I need to look at my labor vs revenue model a little closer this winter.
Last time I liked, Heath Insurance would be about 50% of my payroll. If I make them pay 1/2 of it then they lose 25% of their pay so they will want a raise so they can make ends meet.