The delay of the Affordable Care Act employer mandate may put companies at legal risk in 2015 and pose employee relations problems, says Chris Condeluci, a labor lawyer. Employees at businesses that do not offer health coverage in 2014 will be eligible for subsidies to buy their own coverage, and they could end up paying significantly more in 2015 when employers do offer coverage, Condeluci says. He outlines some of the factors about which employers should be aware.

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