If you can do basic math, you can probably figure out that many small businesses are about to get hit with a penalty of $36,500 per employee through no fault of their own. If you have any familiarity with small businesses, you know that the overwhelming majority of them are simply not going to be able to pay an unforeseen penalty of $36,500 per employee and are going to be forced to simply shut their doors.Small businesses aren't the last problem either. They pieced out the consequences of this law past 2016 in the hope of avoiding the blowback from the really bad stuff. For that reason, the hits are just going to keep coming. For years.