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Analysts say employees who were poised to obtain health benefits because of the mandate can either afford individual coverage or, if their income is low enough, will qualify for government subsidies to buy health plans on the state-by-state exchanges set up by Mr. Obama’s law.

Businesses with fewer than 50 employees are not covered by the mandate. And in 2012, 95 percent of employers with at least 50 workers offered health benefits, according to a survey by the Kaiser Family Foundation.

Yet the business community lobbied heavily against the mandate, and Republican lawmakers called it a “job killer” amid reports that companies, and even local government agencies and schools, were cutting employees or limiting hours to avoid the mandate’s thresholds.

Jim Manley, a Democratic strategist and former spokesman for Senate Majority Leader Harry Reid, said one of the “biggest beneficiaries” of the decision with be Senate Minority Leader Mitch McConnell, a Kentucky Republican who is up for re-election.

“To be clear, I don’t think that the issues will move very many voters,” he said. “But this will give [Mr. McConnell] and his campaign some new talking points to use as they demagogue their way towards the 2014 elections.”