Employers in the United States are generally not required by law to offer health insurance to their employees. However, there are some exceptions to this rule. The Affordable Care Act (ACA), also known as Obamacare, requires certain employers to provide health insurance coverage to their full-time employees. This requirement applies to employers with 50 or more full-time equivalent employees. These employers are subject to the employer shared responsibility provision, also known as the employer mandate. Under this provision, applicable large employers must offer affordable health insurance that provides minimum value to at least 95% of their full-time employees and their dependents, or they may face penalties. It's important to note that the ACA does not require small employers with fewer than 50 full-time equivalent employees to offer health insurance. However, small employers may be eligible for tax credits if they choose to provide health insurance to their employees. COBRA (Consolidated Omnibus Budget Reconciliation Act) is another federal law that may require employers to offer health insurance to certain employees. COBRA allows employees and their dependents to continue their health insurance coverage for a limited period of time after certain qualifying events, such as job loss or reduction in work hours. Employers with 20 or more employees are generally subject to COBRA. Additionally, some states have their own laws that require employers to offer health insurance to employees. These laws vary by state, so it's important to consult the specific regulations in your state. In summary, while employers in the United States are generally not required by law to offer health insurance, there are certain circumstances, such as the ACA and COBRA, where employers may have an obligation to provide health insurance coverage to their employees. It's always best to consult with an insurance professional or legal expert to understand the specific requirements that apply to your situation.