Notice of Exchanges and Subsidies – Virtually all employers, regardless of size, are required to distribute a Notice of Exchanges and Subsidies to each employee (regardless of part-time, full-time, or health plan enrollment status) by October 1, 2013.  Additionally, beginning on October 1, 2013, this notice must be provided to each new employee within 14 days of the employee’s commencement of employment.For Employers With Plans:For Employers Without Plans