United States. Congress

“ In General.— The requirement of this subsection with respect to an employer and an employee is that the employer automatically enroll suchs employee into the employment-based health benefits plan for individual coverage under the plan option with the lowest applicable employee premium. (2) Opt-Out.— In no case may an employer automatically enroll an employee in a plan under paragraph (1) if such employee makes an affirmative election to opt out of such plan or to elect coverage under an employment-based health benefits plan offered by such employer. ”

“ Small Employer.— For purposes of this subsection, the term ``small employer ́ ́ means any employer for any calendar year if the annual payroll of such employer for the preceding calendar year does not exceed $400,000. ”