The recently emphasized $100-a-day excise tax is separate from that fee, and will be assessed on employers who fail to provide plans that meet Obamacare reform standards.
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Employers who give money to their workers to help pay for insurance through Obamacare exchanges may be in for sticker shock when the taxman comes calling: the IRS considers such arrangements employer payment plans that don’t satisfy federal rules.

That could cost employers an excise tax of $100 a day, up to a grand sum of $36,500 per year per employee affected, the IRS confirmed in a “Q&A” on its website earlier this month, which in the case of larger businesses could ring up taxes of millions of dollars.