Interactive Estimator · IRC § 4980H · 2026 Indexed Figures
ACA ESRP Exposure Estimator
Estimate your § 4980H(a) and § 4980H(b) employer shared responsibility exposure using 2026 indexed penalty amounts. All inputs are editable. This is an informational tool — not legal or tax advice.
Step 1
Workforce & ALE Status
%
Step 2
Affordability & Minimum Value
$
$
Plan provides minimum value
Coverage pays at least 60% of costs for typical enrollees
Step 3 — Editable Assumptions
2026 Indexed Penalty Amounts
$
$
%
Estimated Annual ESRP
$0
Monthly equivalent: $0
Calculating…
Adjust the inputs to calculate your estimated exposure.
ALE Count
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Penalty Scenario
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4980H(a) Penalty Base
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Max Affordable Cost
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4980H(a) annual cap—
Raw 4980H(b) amount—
Offer reaches 95% threshold?—
Coverage affordable?—
Minimum value?—
How This Estimate Was Made
Informational only. This estimator provides a simplified § 4980H(a)/(b) exposure estimate based on the inputs you provide. It does not account for all facts, partial-month situations, controlled group nuances, or the full complexity of the measurement method you apply. Confirm your exposure with qualified ERISA, tax, or benefits counsel. PenaltyShield is not a law firm.
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