ACA Employer Mandate "B" Penalty Calculator

Use our free ACA Employer Mandate "B" Penalty Calculator to understand the tax implications of your benefits plan.

The "B" penalty applies when an employer offers coverage to at least 95% of full-time employees, but the coverage is either not affordable or does not provide minimum value, resulting in at least one full-time employee receiving a premium tax credit (subsidy) on the Exchange.
Cannot exceed total full-time employees

Penalty Calculation Results

Per Employee Rate
$4,460.00
Monthly Penalty
$3,716.67
Annual Penalty
$44,600.00

Note: This calculator provides an estimate of the potential "B" penalty under the ACA's Employer Shared Responsibility provisions. The actual penalty may vary based on specific circumstances and IRS determinations. This is not tax or legal advice.

Covze
© 2025 Mountain Health Technologies.
Minneapolis, Minnesota

River Health is a health plan that delivers quality primary, behavioral, and specialty healthcare without hidden fees, co-pays, or deductibles. Employers and associations nationwide leverage River Health's unique plan design to offer comprehensive healthcare to their employees.