Particularly hard hit will be businesses that are going to be required to provide certain levels of health insurance coverage to their employees. The result is going to be a) higher costs to the businesses' customers; and b) a net loss in employment, especially full-time employment.

A new employer survey has found that a plurality of mid-sized and large businesses - 40 percent of 420 companies surveyed - said they are planning changes to the designs of their insurance plans next year and other changes to reduce employee related costs as a new excise tax imposed by Obamacare approaches with pricier plans.