This continues my discussion of the penalties under the
Internal Revenue Code that are associated with the Affordable Care Act (the

I previously
the reporting requirements and the associated penalties. I will now
review penalties under section 4980H, which serve to enforce the Act’s
requirements for minimum essential coverage.

The Employer Shared Responsibility Payment

Section 4980H imposes liability in two situations:

  • Under 4980H(a), where an “applicable large employer fails to offer to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan,”1 and “at least one full-time employee of the applicable large employer has been certified .

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