"Initial [EEOC] guidance on vaccination surcharges or incentives most closely follows how surcharges and incentives work as part of a wellness programs such as tobacco surcharges or smoking cessation programs.... An Applicable Large Employer (ALE) must calculate the affordability of the plan based on an employee receiving the vaccination surcharge, which might cause an employer to unintentionally create an unaffordable plan to a large portion of its employee population."  MORE >>