In the past few years, the cost of health care for employees in the U.S. has gone up, while the number of small businesses offering health insurance has been on a slow decline, according to a Kaiser Family Foundation survey. The Patient Protection and Affordable Care Act, known as "Obamacare," aims to reduce health-care premiums for both individuals and small businesses by increasing the number of healthy people with insurance.

Still, many parts of the law don't sit well with small-business owners, especially the employer mandate, a requirement that employers with 50 or more workers must offer health-insurance coverage or face fines ranging from $2,000 to $3,000 per employee per year.

For a breakdown of the health-care costs your business will face and insight on the future of healthcare for small-business owners and their employees.