On May 4, the IRS released the 2027 employer mandate penalties under Code section 4980H. These amounts are indexed each year, and for 2027 are:

• 4980H(a) penalty - $3,780 per year ($315 per month)
  • Applies if a large employer does not offer at least 95% of its full-time employees minimum essential coverage under an eligible employer-sponsored plan (i.e., a major medical group health plan) ("MEC"), and at least 1 full-time employee receives a premium tax credit.  Applies based on the number of full-time employees.

• 4980H(b) penalty - $5,670 per year ($472.50 per month)

  • Applies if a large employer does offer at least 95% of its full-time employees MEC, but an employee receives a premium tax credit because either (1) that employee was not offered MEC or (2) the MEC was not affordable or did not provide minimum value. Applies based on that particular full-time employee.

  https://www.irs.gov/pub/irs-drop/rp-26-22.pdf