"321 • Employer mandate. Businesses that empl oy 50 or more people but do not offer health insurance to their full - time employees pay a tax penalty if the government has subsidized a full - time employee's healthcare through tax deductions or other means. This is commonly known as the employer mandate. This provision was included to encourage employers to continue providing insurance once the exchanges began operating. Approximately 44% of the population was covered directly or indirectly through an employer. • Insurers must spend at least 80 – 85% of premiu m dollars on health costs; rebates must be issued to policyholders if this is violated. Many Americans worry that governmental oversight of health care represents a federal overstepping of constitutional guarantees of individual freedom. Others welcome a program that they believe will make health care accessible and affordable to everyone. Watch this tour of the HealthCare.gov website to find out more. Covered California In Cali fornia, the health care marketplace is called Covered California. This is where Californians can shop and compare health insurance plans under the Patient Protection and Affordable Care Act. The Department of Health Care Services sponsors Covered Californi a to help health insurance shoppers get the coverage and care that is right for them. Visit CoveredCA.com for more information. Section"