While the IRS has not yet published official 2017 dollar amounts for ACA “play or pay” assessments, Mercer has projected them, using the medical premium inflation factor in the HHS regulations. The following table shows the annual amounts, though employers incur assessments on a monthly basis.
|ACA pay-or-play assessments (Section 4980H)||Projected 2017||2016||2015|
|Not offering coverage (4980H(a))||$2,260||$2,160||$2,080|
|Offering coverage lacking minimum value or affordability (4980H(b))||3,390||3,240||3,120|
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