Assume that there are two low-wage employees, each with the same income, but one works for a firm that provides health insurance and the other does not. Are they equally well off under the Affordable Care Act's employer mandate? Assume that there are two low-wage employees, each with the same income, but one works for a firm that provides health insurance and the other does not. Are they equally well off under the Affordable Care Act's employer mandate? The employee working for an employer who provides health insurance is better off because they have health insurance. The employee working for an employer who does not provide health insurance is better off because they can buy subsidized insurance on the health insurance exchange. Both workers are equally well off because one has employer coverage and the other has insurance coverage from the exchange. Low-wage workers working for an employer who does not provide health insurance will switch to employers who do provide health insurance and be equally well off