ACA Penalty Calculator Reference Sheet

The two ACA penalty tracks — 4980H(a) for failing to offer coverage and 4980H(b) for offering unaffordable or inadequate coverage — have different triggers and indexed amounts. This reference sheet provides the 2026 final and 2027 projected penalty amounts, the calculation methodology, and worked examples for common employer scenarios.

Reviewed and updated for plan year 2026 · July 2026