Companies providing reimbursement can be fined $100 per day, per employee under the rule. The penalty can be up to a total of $500,000, per year. “In contrast, the penalty on businesses for failing to comply with the employer mandate is only $2,000 per year,” said Michael Cohn. “It’s the biggest penalty that no one is talking about,” said NFIB's Kevin Kuhlman. “The penalty for compensating employees for healthcare-related expenses is enough to destroy most small businesses.”
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