For all ACA non-compliance employers, the IRS fixes a specific amount of penalty to be paid on the particular assessment year only. These ACA employer penalty rules are called the pay or play compliance rules. As per such laws, the amount of penalty has to bederived from whether the employers have offered health insurance coverage to 95% of their employees or not. They are required to file forms 1094C and 1095C for each full-time employee to IRS, failing canresult in hefty fines from IRS of $270 per form, per day amounting up to $3,275,500 yearly. Drop-in at www.acacss.com

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