On November 11th, I posted information on some of the direct impact OBAMACARE will have on your stores.This posting hopefully will help you get a handle on what the "FREE RIDER" provision has in store for you and help you formulate a business model to minimize your exposure to the penalties that come along with this law. A dealer owes a "FREE RIDER" penalty ONLY if it meets two provisions. 1) If you employ MORE than 50 full time employees or full time equivalent (part time employees which total 120 hours per mo.equal one full time employee).2) If one or more employees receives premium credits from the government to help purchase health care in the exchange.An employee can qualify for a federal subsidy only if they meet two requirements.1) The employees household income must be less than 400% of the Federal Poverty Level ($88,200 for a family of four) or $11,170 for an individual.2) The cost of the health care plan offered by the dealership to the employee exceeds 9.5% of the employees household income. If your dealership decides NOT to provide health insurance to your employees the formula for the penalty is as follows: EXAMPLE: Total number of employees in your store minus the first 30 times $2000 per employee per year.ex: 51 employees - 30 x $2000= $42,000.NOTE: If you have 50 full time instead of 51 YOU ARE NOT SUBJECT TO PENALTIES!!!  If you decide to PROVIDE insurance, your penalties are the lesser of these two. The number of subsidized employees X $3000 per employee or the total equivalent of full time employees - 30 x $2000 per employee.In closing, there are obvious advantages in replacing full time employees with part time help in regards to this law.Start planning on how you are going to move forward NOW!!