​How do the employer mandate penalties work if an employer does offer coverage?

How Do Employer Mandate Penalties Work If The Employer Does Offer Coverage

Penalty B “offer of coverage must meet minimum value and be affordable”.

Employer offered coverage to substantially all FT employees/dependents But not all employees, OR coverage is not affordable or does not provide minimum value: $3,000 x each employee who gets subsidized coverage (capped at Penalty A amount).