The new year also means new rules for the under the new health care law. Many provisions have been tweaked and so many deadlines have been pushed back, so maybe confusion on what does and does not change for the new year. So lets look at what small business owners are going to expect for the new year:

• The small business tax credit expands

In 2014, the credit expands to cover as much as 50 percent of a firm's health expenses. However, will mainly be available to employers who purchase plans through the new government-run small-business exchange.

• The health insurance tax starts

Insurance companies have acknowledged that they will likely pass the added expense on to small employers in the form of higher rates.

• Automatic enrollment and waiting period rules postponed

Starting in the new year, companies with at least 200 workers were supposed to start automatically enroll new hires in their health care plans

• The “employer mandate” takes effect

The “employer shared responsibility” clause of the Affordable Care Act — often called the “employer mandate” requires firms with 50 or more workers to offer sufficient health coverage starting in 2014 or face a steep fine.

• Insurers can no longer calculate prices based on industry, history

Starting next year for firms with no more than 50 workers, carriers will no longer be able to base prices for new plans on some criteria, including a company's industry, its claim history or the gender of its employees.