ACA Parameters ACA Parameters 2018 2019 ACA Compliance Threshold 95% Penalty A | Failure to offer coverage to 95% of full-time employees $2,320 annually per FTE (minus the first 30 FT Employees) $2,500* annually per FTE (minus the first 30 FT Employees) Penalty B | Failure to provide affordable, minimum value coverage $3,480 annually per FTE who receives a premium tax credit $3,750* annually per FTE who receives a premium tax credit *Failure to file (Form(s) 1094/1095s) with the IRS $260 per form ($3,218,500 maximum) $270 per form *Failure to provide employee statements (Form 1095) OR providing an incorrect/incomplete Form 1095 *Failure to file (Form(s) 1094/1095s) with the IRS coupled with a failure to provide employee statements (Form 1095) OR providing an incorrect/incomplete Form 1095 to employees $520 per form ($6,437,000 maximum) $540 per form *Failure to file with Intentional Disregard $530 per form (No maximum) Affordability Threshold 9.56% 9.86% * Based on premium adjustment percentage estimates