Then there is another problem: It is easy to avoid or limit exposure to the penalty with some simple tax planning, as there are 30 different exemptions (which 12 million people claimed last year) and the IRS collects the penalty by reducing an employee’s tax refund.

The uninsured also know they can receive medical care at the emergency room. And if they fall ill, they can always purchase insurance during the next enrollment period, because ObamaCare eliminated existing conditions as a justification for denying coverage.

Our employees are smart enough to figure this out. Of our company’s 5,453 eligible employees, only 420 enrolled. Our experience isn’t unique, according to press reports. A March survey by the consulting firm Mercer found “virtually no change between 2014 and 2015” in the average percentage of employees signed up for employer-sponsored health plans. Mercer found a 1.6% increase in the absolute number of enrolled employees, but that happened thanks to a growing workforce, not the law.

How have things changed under ObamaCare? Wealthy Americans continue to have health insurance, albeit at a higher price. But they can afford it. Many middle-class Americans are paying higher premiums they can hardly afford. And then millions more low-income Americans have heavily subsidized insurance or Medicaid coverage.