IRS drops a bomb on small employers » Annual tax would be $36,500 per worker for noncompliance with Obamacare Employers with fewer than 50 employees were promised a break by not having to provide group health insurance under the Affordable Care Act. But now the IRS has served notice that under the rule that has been in effect since July 1 such employers are subject to $100 per worker per day excise tax if they help their employees with their health-care costs.