
The annual penalty for failure to offer coverage to at least 95% of full-time employees, with the first 30 FTEs excluded from the calculation, will be $2,500 in 2019.
The annual penalty of coverage is offered but deemed to be either unaffordable or not meeting the minimum value requirement will be $3,750 in 2019.
The new affordability percentage for plan years in 2019 is 9.86% of household income or of the applicable safe harbor that may be used.
The 2019 Notice of Benefit and Payment Parameters can be read here.