shared responsibility payment
...以来，个别纳税人必须表明他们能否参加健保，能否依法豁免保险，否则就应做出「共同责任付款（shared responsibility payment），这就意味要领取未投保的罚款。
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shared responsibility payment
分担责任
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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However, beginning in 2014, businesses with 50 or more full-time employees (or full-time equivalents) that do not offer affordable health insurance that provides a minimum level of coverage to substantially all of their full-time employees (and their dependents) may be subject to an employer shared responsibility payment if at least one of their full-time employees receives a premium tax credit to purchase coverage in an insurance Marketplace.
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