Employers who have more than 50 or more full-time equivalent employees must offer those employees benefits that pays for 60% of the minimum essential benefits, as established by the ACA, or face a potential penalty.
The penalty applies when you have 50 or more full-time equivalent employees, and do not offer health coverage to them, and at least one employee receives a premium tax credit/cost sharing subsidy in the exchange, your tax penalty is $2,000 annually multiplied by the number of full-time employees (excluding the first 30 employees). The penalty is increased each year by the growth in insurance premiums.
Individuals must now obtain qualifying coverage either through an individual policy or through their employer or face a potential penalty. Currently the penalty is the greater of $695 for adults ($347.50 for a child) or 2.5% of income. The maximum family penalty in 2016 is the greater of 2.5% of income or three times the per-adult penalty ($2,085).