"Revenue Procedure 2025-26 specifies the new indexing adjustments for employer shared responsibility payments (ESRPs) for the 2026 plan year. The 'A Penalty' for not offering minimum essential coverage rises to $3,340 per full-time employee and the 'B Penalty' for offering unaffordable minimum value coverage increases to $5,010.... The higher penalty amounts for 2026 are the result of changes to the income and premium factors that are used in calculating the penalty amounts."  MORE >>