You should be fine. There is % offered rule (95% or 5 employees). Since you offer to over 95% (and less than 5), you are exempt.
You may have a separate issue though on how this employee is classified for benefits.
https://www.irs.gov/affordable-care...employer-payments-and-how-they-are-calculated
You may have a separate issue though on how this employee is classified for benefits.
https://www.irs.gov/affordable-care...employer-payments-and-how-they-are-calculated