What is the penalty for Large employers who do not comply?

Larger employers (with more than 50 employees) will be required to provide insurance or face a tax penalty of $2,000 per employee, starting with the 31st employee. This requirement has been recently delayed by a year and will now go into effect in 2015.
If you do provide insurance, you could face a penalty of $3,000 per employee if the insurance is deemed “unaffordable” because it costs more than 9.5% of the employee’s income.