This paper is an analysis of the incentives and disincentives the Patient Protection and Affordable Care Act (PPACA) introduces to small employers. This topic is of interest to me because it is related to my job: helping members of a major insurance carrier interpret benefits and claim payments. The advantages and disadvantages for an employer to provide health insurance vary due to many factors such as tax credits, various excise tax penalties, and maintaining competitiveness in the labor market. This paper outlines and analyzes the various factors of uncertainty for employers created from the passage of the PPACA.