Congress effectively killed the requirement for individual health coverage by repealing the penalties under the individual mandate for post-2018 years. But two fines for noncompliance with the employer mandate go up for 2018. Firms with 50 or more full-time-equivalent employees must offer health insurance to full-timers and their dependents or be subject to one of two stiff monetary fines. The first hits firms that don’t offer coverage to at least 95% of their full-timers if a worker buys coverage on the marketplace and gets a credit to help pay premiums. For 2018, the fine is $2,320 times the number of full-timers employed less 30. Another applies to companies that offer unaffordable health insurance. They’ll owe a fine equal to $3,480 for each full-timer who buys marketplace coverage and gets a credit. For 2018, coverage is affordable if the required premium payin from a worker for self-only coverage doesn’t exceed 9.56% of total household income. Employers can instead base the 9.56% calculation on an employee’s rate of pay, W-2 wages or the federal poverty line. The employer’s health insurance plan must also be designed to pay at least 60% of the cost of covered health benefits and provide substantial coverage of inpatient hospital and physician services.