ACA Employer Shared Responsibility Payment Exposure Calculator

Compute proposed IRC 4980H(a) ("no offer to 95%") and 4980H(b) ("unaffordable / not minimum value") Employer Shared Responsibility Payment exposure from supplied full-time-employee counts, minimum-essential-coverage offer counts, and PTC-triggering employee counts, using the version-pinned 2026 per-employee penalty amounts ($3,340 (a) / $5,010 (b) annual, IRS Rev. Proc. 2025-26). Returns the controlling penalty and monthly breakdown. Exposure math only, not a determination that an assessment is owed. Feeds the terminal aca-226j-response-composer receipt. Zero network, zero PII.

Tool URL: https://ainumbers.co/chaingraph/art-299-aca-esrp-exposure.html AP2/Policy Mandate export: yes