Penalties go into effect in 2015 for large group employers who either do not offer coverage to substantially all full-time employees, or offer coverage that is unaffordable. There is transition relief for certain employers with fewer than 100 FTE employees. The fines listed below will increase each year.
|General Penalty Criteria1:|
|Employer Does Not Offer Coverage:||Employer Offers Unaffordable Coverage:|
| || |
|Penalty for No Coverage:||Penalty for Unaffordable Coverage:|
|$2,000 (per full-time employee)||$3,000 (per full-time employee obtaining subsidies)|