The below is a statement of law from https://www.healthcare.gov provided here for your convenience:

If you can afford health insurance but choose not to buy it, you must pay a fee called the individual shared responsibility payment. (The fee is sometimes called the “penalty,” “fine,” or “individual mandate.”)

Learn more about the individual shared responsibility payment from the Internal Revenue Service.

The fee for not having health insurance in 2016 is calculated 2 different ways – as a percentage of your household income, and per person. You’ll pay whichever is higher.

Percentage of income:

  • 2.5% of household income
  • Maximum: Total yearly premium for the national average price of a Bronze plan sold through the Marketplace

Per person:

  • $695 per adult
  • $347.50 per child under 18
  • Maximum: $2,085

Paying the fee:

  • Using the percentage method, only the part of your household income that’s above the yearly tax filing threshold ($10,150 for individuals, $20,300 for couples filing jointly in 2014, the most recent year available) is counted.
  • Using the per-person method, you pay only for people in your household who don’t have insurance coverage.
  • If you have coverage for part of the year, the fee is 1/12 of the annual amount for each month you (or your tax dependents) don’t have coverage. If you’re uncovered only 1 or 2 months, you don’t have to pay the fee at all. Learn about the “short gap” exemption.
  • You pay the fee when you file your federal tax return for the year you don’t have coverage.

The Individual Mandate – Affordable Care Act – ACA fee in previous years

The fee for not having coverage in 2015

The penalty for 2015 is the higher of these:

  • 2% of household income
  • Maximum: Total yearly premium for the national average price of a Bronze plan sold through the Marketplace

OR

  • $325 per adult
  • $162.50 per child under 18
  • Maximum: $975

The fee for not having coverage in 2014

The penalty for 2014 is the higher of these:

  • 1% of household income
  • Maximum: Total yearly premium for the national average price of a Bronze plan sold through the Marketplace

OR

  • $95 per adult
  • $47.50 per child under 18
  • Maximum: $285

Q&A’s from https://www.healthcare.gov/fees/fee-for-not-being-covered/

If I’m unemployed, do I have to pay the fee?

It depends on your household income.

If insurance is unaffordable to you based on your income, you may qualify for an exemption from the fee.
Check here: https://www.healthcare.gov/exemptions-tool/#/results/2015/details/marketplace-affordability

Other exemptions are based on low income too. Learn more about exemptions and how to claim them

Check here: https://www.healthcare.gov/health-coverage-exemptions/

What happens if I don’t pay the fee?

The IRS will hold back the amount of the fee from any future tax refunds.

There are no liens, levies, or criminal penalties for failing to pay the fee.

DISCLAIMER
Nothing on this notice or website is intended as legal advice.  Any responses to specific questions are based on the facts as we understand them, and not intended to apply to any other situations.  This communication is not an agency order.  If you need legal advice, please consult an attorney.  We attempt to update the information on this website as soon as practicable following changes or developments in the laws and rules affecting Oregon employers, but we make no warranties or representations, express or implied, about whether the information provided is current.  We urge you to check the applicable statutes and administrative rules yourself and to consult with legal counsel prior to taking action that may invoke employee rights or employer responsibilities or omitting to act when required by law to act.