The amount of the annual Employer Shared Responsibility Payment is based partly on whether the employer offers insurance. If an employer does not offer insurance, the annual payment is $2,000 per full-time employee (indexed per year) excluding the first 30 employees. If an employer does offer insurance, but the insurance does not meet the minimum requirements where a full-time employee receives a premium tax credit, the payment is $3,000 annually for each employee who receives a premium tax credit. The Employer Shared Responsibility Payment is paid on a monthly basis.