The PenaltyAnnualAmount property specifies the annual dollar amount of the penalty tax, per qualifying fulltime or fulltime equivalent employee, an employer pays when employees are not covered by a health care plan.
Admin Tools location:
Config Option > System > System > Healthcare
Dollar amount per qualifying fulltime or fulltime equivalent employee, based on the penalty tax as set by the federal government.
Where the setting is reflected...
Calculations based on this value appear in the Reports section.