Penalty Increases for 2025 Returns

2025 ACA Pay or Play Penalties Decreasing

The IRS released the 2025 penalty amounts regarding the employer shared responsibility (pay-or-play) rules under the Affordable Care Act (ACA). For the 2025 calendar year, Penalty A will be $2,900 (a decrease of $70 per employee from 2024). Penalty B will be $4,350 (a decrease of $110 per employee from …