Yes, there are exemptions to the mandatory health insurance, because the Obama administration is handing them out to their cronies like hot cakes. If a company does not want to have to offer health care, all they have to do is give a donation to the Obama administration. Also, religious people can form a health insurance cooperative, and that gets them out of having to buy insurance under Obamacare.
Yes, there are several exceptions to the mandatory health insurance requirement. According to the IRS, which will be in charge of enforcing the mandatory health insurance requirement, some exemptions into belonging to a religion finds insurance to go against their beliefs, belonging to a Native American tribe, and even if the health insurance costs more than a certain percentage of a person's income.