When the ACA was first past, there seemed to be a disconnect in the law for small employers who wanted to simply offer a stipend to their employees to go to the marketplace and buy their own insurance. That changed late in 2016 when Congress created the Qualified Small Employer Health Reimbursement Arrangement. You can read more here:
However, there was a notification deadline for employers who wanted to implement such plans. The original deadline was March 12th, 2017. That deadline has been postponed until Treasury and the IRS issue more complete guidance on the implementation of QSEHRAs.