Is a C corp with one employee other than the owner - so 2 employees - required to offer health insurance to the employee?

There is no federal or state law(except Hawaii) that requires employers to provide insurance or any other kinds of benefits to employees. However, effective December 2013, large employers those with more than 200 full-time employees are required to offer group health insurance to employees. In the event an employer fails to provide insurance to its employees, Sections 1511 and 1513 of the Affordable Care Act contain provisions that impose a fine of up to $3,000 per year, per employee. Businesses with fewer than 200 employees aren't subject to fines or penalties. So, health care benefits are optional for most employers, but of critical importance to most employees. Unless you are an employer in Hawaii, you are not required by law to offer your employees health insurance benefits. Hawaii is the first state to require employers to provide health insurance to employees. The law, the Prepaid Health Care Act, was passed in 1974 and requires employers to provide health insurance to all full-time employees, either through an indemnity plan or an HMO. However, every employer must at least consider whether to offer health insurance benefits and in some cases employers usually offer health care in order to remain competitive with other businesses for the most talented employee(s). Another reason why many employers choose to offer health care benefits is so that they themselves can take advantage of less expensive health insurance than they could get on their own as well as tax breaks for the contributions made by the business.