The State of Idaho may be subject to penalties by the Internal Revenue Services if compliance with ACA regulations is not maintained.  

Examples of non-compliance may include:

An ACA full-time employee was not offered Tier 1 insurance and qualifies for the subsidy at the exchange.

An employee was misclassified as an independent contractor and therefore not offered affordable insurance. 

Any penalties will be the responsibility of the agency that was not in compliance. 

​There are two types of penalties:

Section 4980H(a) Applicable Payment Amount – If the employer offered affordable insurance to less than 95% of its employees, the penalty would be 1/12 of $2,000 (this amount will be adjusted for inflation each year) multiplied by all full time employees (less 30) for each month insurance was not offered.

Section 4980H(b) Applicable Payment Amount - If the employer offered affordable insurance to at least 95% of its employees, the penalty would be 1/12 of $3,000 (this amount will be adjusted for inflation each year) multiplied by all full time employees receiving the premium tax credit for each month insurance was not offered.

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