The Employer Shared Responsibility Provision of the Affordable Care Act (ACA) penalizes employers who either do not offer (healthcare) coverage or do not offer coverage which meets minimum value and affordability standards. These penalties apply to firms with 50 or more full-time equivalent employees. –The Kaiser Family Foundation
Many companies have put ACA compliance on the back burner, thinking the IRS may not enforce it. But, in late 2017, the IRS began assessing penalties for tax year 2015.