Makes sense, it's just sad it had to come to this.
The employer mandate's probably the single worst idea in Obamacare. It was established for companies of 50+ employees who don't provide insurance, instead of on a per capita basis, due to pressure from businesses that didn't want to be affected. As a result of this, there are legitimate concerns about reductions in jobs and especially in full time jobs.
It honestly should be repealed, and replaced by something more functional with less collateral damage, like a per capita standard.
But -- the problem is, Congress would have to do that. And Republicans refuse to make even legitimate, unquestionable improvements to the law because it would make them look sympathetic to it.
Therefore, no changes can really be made to it, at least none that can be now. So the administration has to delay this decaying aspect of Obamacare for a year, and then probably for a couple more years after that. Who knows.
Making reasonable adjustments to existing laws is sensible, but the GOP has painted itself into a corner on Obamacare, so they can't even do that.