Require most employers to contribute to the cost of coverage for some or all of their employees.

Employers would have to contribute at least 72.5 percent of the premium cost for individuals and 65 percent for families for the lowest-cost plan that meets the minimum benefit requirements set by the government.

Penalty: Up to 8 percent of wages in payroll taxes. Employers with payrolls of $500,000 to $750,000 would pay 2 percent to 6 percent of wages, and those with payrolls above $750,000 would pay the full 8 percent.

Require employers with annual payrolls of $500,000 or more to offer coverage to employees or pay a new federal tax.

Senate version

Would not explicitly require employers to offer coverage. But a company with 50 or more full-time workers would pay a penalty if it does not offer health benefits and if any of the workers obtain subsidized coverage through the new health insurance exchanges.

Penalty: $750 for each full-time worker in the company.

Employers with more than 50 workers that offer coverage would also pay a penalty if any of the workers obtain subsidies to buy insurance. In this case, the penalty would be $3,000 for each employee who receives subsidized coverage or $750 for each full-time worker in the company, whichever is lesser.

Employers who offer coverage would be required to provide vouchers to low- and middle income workers to obtain insurance on their own through the exchanges. People with incomes up to 400 percent of the federal poverty level ($88,200 for a family of four) would be eligible for the vouchers if they spend between 8 and 9.8 percent of their income on premiums.