The researcher always retains the responsibility for. ensuring that a study is conducted ethically. The. researcher is also responsible for the ethical treatment of. research participants by collaborators. assistants, stu-. dents, and employees. all of whom, however. incur simi-. lar obligations.
For tax year 2016, the penalty will rise to 2.5% of your total household adjusted gross income, or $695 per adult and $347.50 per child, to a maximum of $2,085. For tax year 2017 and beyond, the percentage option will remain at 2.5%, but the flat fee will be adjusted for inflation. How to avoid the Obamacare penalty. The simplest way to avoid the penalty is by having insurance. The ACA set up the health insurance marketplace at Healthcare.gov to make this possible.
Flat Fee Versus Percentage of Income. The penalty for going without health insurance involves a flat fee or a percentage of taxable income, depending on which is greater. In 2014, the tax began at $95 per adult and $47.50 per child (up to $285 for a family) or 1 percent of annual income, whichever is greater.eginning Nov. 15, millions of uninsured Americans with low and moderate incomes will be eligible for tax credits (to help pay premium costs) and government subsidies (to help pay out-of-pocket expenses) when they purchase health insurance in the online marketplaces created by the law.