Affordable Care Act - Small Biz

Yes. Wages paid by an employer and by the third party need to be aggregated to determine whether the $200,000 withholding threshold has been met.
The same rules that currently assign responsibility for sick pay reporting and payment of Medicare tax based on which party is treated as the employer (that is, the employer, the employer’s agent, or a third party that is not the employer’s agent) apply also to Additional Medicare Tax.

A full time employee is someone who works on average 30 hours or more per week. To determine whether you need to provide employer-purchased insurance in 2014, you will need to look at how many full time employees you employed in 2013.

SHOP (Small Business Health Options Program) is a small business marketplace set up by your state where employers with 50 or fewer employees can buy health insurance for their employees. For more information, visit your state health website.

Larger employers (with more than 50 employees) will be required to provide insurance or face a tax penalty of $2,000 per employee, starting with the 31st employee. This requirement has been recently delayed by a year and will now go into effect in 2015.
If you do provide insurance, you could face a penalty of $3,000 per employee if the insurance is deemed “unaffordable” because it costs more than 9.5% of the employee’s income.

Generally, all health plans that are qualified under the Affordable Care Act will include minimal essential benefits such as: Ambulatory patient services, such as doctor's visits and outpatient services, Emergency services, Hospitalization, Maternity and newborn care, Mental health and substance use disorder services, including behavioral health treatment, Prescription drugs, Rehabilitative services and devices, Laboratory services, Preventive and wellness services and chronic disease management, Pediatric services, including oral and vision care.
While the Affordable Care Act requires coverage for each of these categories, the law does not define the specific services that must be covered or the amount, duration, or scope of services.