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2023 |
2022 |
2021 |
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CHIPRAFailure to inform an employee of CHIP coverage opportunities |
Up to $137 per day per employee | Up to $127 per day per employee | Up to $120 per day per employee |
COBRAFailure to provide compliant COBRA notices |
$110 per day from the date of compliance failure | $110 per day per violation; in addition, ERISA provide notice penalties of up to $110 per day from the date of compliance failure | $100 per day per violation; in addition, ERISA provide notice penalties of up to $110 per day from the date of compliance failure |
DOLFailure to furnish to the DOL any requested information relating to the employee benefit plan |
Up to $184 per day not to exceed $1,846 per request | Up to $171 per day not to exceed $1,613 per request | Up to $161 per day not to exceed $1,594 per request |
FMLAWillful failure to post FMLA general notice |
Up to $204 for each separate violation | Up to $189 for each separate violation | Up to $178 for each separate violation |
(ACA) 4980H(a)ALEs that fail to offer coverage to at least 95 percent of full-time employees (and their dependents) |
$2,880 times ALE’s full-time employees (minus up to 30) ![]() |
$2,750 times ALE’s full-time employees (minus up to 30) ![]() |
$2,700 times ALE’s full-time employees (minus up to 30) ![]() |
(ACA) 4980H(b)ALEs that offer coverage to at least 95 percent of full-time employees (and their dependents), but the coverage is either unaffordable or does not offer minimum value |
$4,320 times the number of ALEs full-time employees who receive a premium tax credit ![]() |
$4,120 times the number of ALEs full-time employees who receive a premium tax credit ![]() |
$4,060 times the number of ALEs full-time employees who receive a premium tax credit ![]() |
Form 1095-BFailure to file a correct information return and failure to provide a correct payee statement |
$290 per return/statement with a max penalty of $3,532,000 per year | $280 per return/statement with a max penalty of $3,426,000 per year | $280 per return/statement with a max penalty of $3,392,000 per year |
Form 1095-CFailure to file a correct information return and failure to provide a correct payee statement |
$290 per return/statement with a max penalty of $3,532,500 per year | $280 per return/statement with a max penalty of $3,426,000 per year | $280 per return/statement with a max penalty of $3,392,000 per year |
Form 5500Fail to file a properly completed annual report |
Up to $2,586 per day that the filing is late | Up to $2,400 per day that the filing is late | Up to $2,259 per day that the filing is late |
GINAFailure of a plan sponsor of group health plan that fails to meet requirements with respect to genetic information |
$137 per day per employee | $127 per day per employee | $120 per day per employee |
M-1Failure of MEWA to file annual MEWA Report |
Up to $1,881 per day for each failure | Up to $1,746 per day for each failure | Up to $1,644 per day for each failure |
MedicareFailure of an insurer, TPA, or fiduciary for a group health plan to provide information identifying whether the plan is a primary plan to Medicare to HHS |
Not Yet Available | Up to $1,325 per day for each failure | Up to $1,247 per day for each failure |
SBCFailure to furnish required documents to a requesting participant, such as an SBC |
Up to $1,362 per failure | Up to $1,264 per failure | Up to $1,190 per failure |
SPD and SARFailure to provide an SPD, SAR, or plan document within 30 days of receiving a request from a plan participant or beneficiary |
$110 per day per employee | $110 per day per employee | $110 per day per employee |
Culpability/State of Mind |
Minimum Penalty/Violation |
Maximum Penalty/Violation |
Annual Limit |
|
Tier 1 |
Violations involving no knowledge | $127 | $63,973 | $1,919,173 |
Tier 2 |
Reasonable cause violations | $1,280 | $63,973 | $1,919,173 |
Tier 3 |
Willful neglect violations that are corrected | $12,794 | $63,973 | $1,919,173 |
Tier 4 |
Willful neglect violations that are not corrected | $63,973 | $1,919,173 | $1,919,173 |
Material contained in ComplianceDashboard is a compilation of generally published information by the Department of Labor and other public agencies regulating employee benefit plans and employee benefit issues. It is not legal advice, and should not be construed as legal advice. If legal advice or other professional assistance is or may be required with regard to any issues referenced in this website, the services of a competent legal or tax professional should be immediately sought. The inclusion of links within the ComplianceDashboard website is for informational purposes only. ComplianceDashboard does not warrant the accuracy of information outside this website that is found as a result of following links contained herein, nor does the inclusion of those links herein constitute endorsement of the content of any other website. If you have questions regarding this disclaimer, please contact us at 877-328-7880.