---
title: "ACA Employer Shared Responsibility Payment Exposure Calculator"
method: POST
path: "/v1/tools/compute_esrp_exposure"
tags: ["TODO_TAGS_REVIEW"]
---

# ACA Employer Shared Responsibility Payment Exposure Calculator

`POST /v1/tools/compute_esrp_exposure`

## Request

- Base URL: `https://ainumbers.co`
- URL: `https://ainumbers.co/v1/tools/compute_esrp_exposure`
- Auth: none declared

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

## Request body

- object
  - `fulltime_count` unknown, required
  - `offered_mec_count` unknown, required
  - `ptc_employee_count` unknown, required
  - `tax_year` unknown, required

## Response `200`

Successful tool execution result

- object
  - `a_applicable` boolean
  - `a_exposure_annual` integer
  - `a_monthly_per_employee` number
  - `b_applicable` boolean
  - `b_exposure_annual` integer
  - `b_monthly_per_employee` number
  - `controlling_exposure_annual` integer
  - `controlling_penalty` string
  - `coverage_offer_rate` number
  - `error` string
  - `offer_rate_threshold` number
  - `tax_year` string

---

[API](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite.md) · [All operations](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite/llms.txt) · [OpenAPI document](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite/revisions/b462e4f5bb28?raw)