How Can An Employer Provide Coverage in Multiple States?

We are a company of fewer than 6 (this includes 2 partners, independent contractors, per diem, and full time staff). Only the 2 partners reside in California where the corporation headquarters resides. All other employees (different employment status’) reside in different states as our industry is consulting services thus remote is acceptable.
1. Is there a CA law that a company with at least 5 need to have Obama Care offered?
2. Are the Partners/Shareholder considered part of the employee head count?
3. Employees are considered for their state of residence or where our corporate headquarters is located for these needs?

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