The ACA's Section 4980H penalties come in two forms: 4980H(a) and 4980H(b). Both penalties only apply if at least one employee actually claims a premium tax credit (subsidy) on the ACA marketplace. If none of your employees take a subsidy, no penalties apply—even if your CHOICE offer would be considered unaffordable.
These penalties only apply to Applicable Large Employers (ALEs)—companies with 50 or more full-time equivalent employees.