I run a small business (less than 50 employees) with a mix of full-time and part-time workers. Am I required to offer coverage?

Coverage for small employers | Changes to Small Employer Coverage

No, there is no requirement for small employers to offer health benefits to their workers, and no tax penalty if you fail to do so. (26 U.S.C. § 4980H).

Individuals with no coverage
Individuals with coverage
Coverage for small employers
Post enrollment issues