If you don’t have a health plan that qualifies as minimum essential coverage, you may have to pay a fee for the year you don’t have coverage. In 2015 the fee is the higher of these two dollar amounts: 2% of your income; or $325 per adult ($162.50 per child), up to a maximum of $925. The fee increases every year. You’ll pay the fee on the federal income tax return you file for the coverage year. People with very low incomes and others may be eligible for exemptions.