Starting in 2015, employers with 50 or more full-time employees will have a "responsibility" (not mandate) to offer their employees' health insurance coverage and may face fines if they do not offer a qualified health plan to their workers. The group plan must meet both the minimum value requirements and affordability testing.
Smaller employers (less than 50 employees), however will not be required to offer coverage but if they do may be eligible for tax credits.
Offering medical insurance can make a job more appealing to potential and existing employees, and can help send the message that their employer cares about their wellbeing. The more benefits a business offers, the more likely they are to attract new employees and keep existing ones.
Group health plans let you split the premiums with your employees. This will allow your employees to access medical plans that might normally be too expensive for them to purchase on their own.
For your employees, that means they get access to a medical plan that might normally cost too much. For your business, it means a healthier more productive workforce, better employee retention and tenure, all of which provide a win-win situation.