Whether you offer health benefits or not, by Oct. 1, 2013, you must tell employees they can buy coverage through state-based exchanges.
The Department of Labor has issued model notice language you are free to use. There’s one model for employers that offer health benefits, another for those that don’t. Download them at the DOL's website.
The department has also updated the template employers may use for the Summary of Benefits and Coverage that all employees must receive. The DOL's site has the latest version.