50 employees isn't that special of a number, because you also have to have 30 of those employees buy subsidized health insurance from the state marketplace. Ev

50 employees isn't that special of a number, because you also have to have 30 of those employees buy subsidized health insurance from the state marketplace. Even then you only pay the 2k penalty for each person above that. If you have 80 employees and 40 get the subsidy your total penalty is 20k. If your annual payroll is $4,000,000, $50k per employee, this is .5% of your payroll