1. 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