So not only does afford­abil­i­ty bare­ly increase while rates are ris­ing, the penal­ties for fail­ure to com­ply have also increased, just as we get start­ed. For cal­en­dar year 2016, Penal­ty A (fail­ure to pro­vide cov­er­age at all) is $180 per month ($2,160 per year) mul­ti­plied by the num­ber of full time employ­ees less 30. For Penal­ty B, which con­cerns offer­ing cov­er­age that does not meet min­i­mum stan­dards or is unaf­ford­able, the penal­ty is $270 per month ($3,240 per year).