Some small businesses will receive tax credits to offset their contributions to premiums. To be eligible, a company cannot employ more than 25 workers, and, in 2010, those workers must earn less than $50,000, on average. Beginning in 2014, the earnings threshold will be indexed to the consumer price index for urban workers (CPI-U). The legislation’s penalties apply to certain employers, as well as to individual people who do not obtain coverage. In particular, a company with at least 50 full-time employees that does not offer insurance could be subject to penalties. Other penalties can be imposed if the insurance offered.