Businesses with more than 50 full-time employees that don't offer insurance may be subject to what payment?

The correct answer is that businesses with more than 50 full-time employees that do not offer health insurance may be subject to the employer shared responsibility payment. This payment is part of the Affordable Care Act (ACA), which imposes certain requirements on larger employers concerning the provision of health insurance to their employees.

Under the ACA, applicable large employers (those with 50 or more full-time equivalent employees) must either provide health insurance that meets specific criteria for affordability and minimum value or face financial penalties if any of their full-time employees obtain subsidized coverage through the health insurance marketplace. The employer shared responsibility payment is essentially a penalty aimed at encouraging large employers to provide qualifying health insurance coverage for their employees, helping to ensure that more workers have access to necessary healthcare services.

In contrast to the other options, terms like "employee benefit tax," "health insurance penalty," and "mandatory insurance fee" do not accurately describe the specific mechanism or name designated by the ACA for this requirement. The clarity in naming the payment as the employer shared responsibility payment reinforces the understanding of the obligations placed on larger businesses by federal law regarding health insurance coverage for employees.