A recent press release from the National Federation of Independent Business (NFIB) noted that, "Under Obamacare, individuals face a penalty for not buying health insurance. But now, even small businesses that choose to jump through hoops to help workers pay for healthcare costs could pay penalties."

In the past, business owners who did not offer group health insurance were able to reimburse their employees tax-free for individual health insurance policies.

Recently, though, the IRS has begun prohibiting these reimbursement arrangements. In specific, a new IRS regulation that went into effect on July 1 could impose a fine of $100 a day per worker (up to $36,500 per employee per year), and up to a total of $500,000 per business, for businesses that provide tax-free assistance with workers' individual health insurance premiums or medical costs.