According a May 2015 press release by the International Foundation of Employee Benefit Plans (IFEBP), the Affordable Care Act (ACA) has brought increased health care costs to many employers, especially small employers. However, a recent IFEBP survey, "2015 Employer-Sponsored Health Care: ACA's Impact," finds that the majority of organizations believe that the largest cost increases are yet to come.

According to the survey, which was conducted in March 2015, one-third (33 percent) of employers expect the greatest cost increase from ACA implementation to take place in 2016.

Just over one-fourth (27 percent) expect the largest cost increase to take place in 2018, when the "Cadillac" tax is scheduled to take effect. The "Cadillac" tax is an excise tax designed to reduce health care usage and costs by encouraging employers to offer plans that are cost-effective and engage employees in sharing the cost of care. It is a 40 percent tax on employers that provide high-cost health benefits to their employees.