The decision will come in regulatory guidance to be issued later this week. It addresses vehement complaints from employer groups about the administrative burden of reporting requirements, though it may also affect coverage provided to some workers.

The two officials, who asked not to be identified to discuss the move ahead of its announcement, said the administration decided to wait until 2015 before enforcing the employer mandate in order to simplify reporting requirements and give businesses more time to adapt their health-care coverage.

The 2010 Patient Protection and Affordable Care Act includes financial penalties on businesses with more than 50 employees that fail to provide health insurance that meets minimum standards and tests for affordability.