–“Individual responsibility” under the Health Care Act refers to the requirement that all individuals must maintain minimum essential coverage. For each month in which a person does not maintain such coverage, he is responsible for paying 1/12 of the penalty for himself and for any of his dependents. The penalty is $750 for adults, $375 for children, with a maximum of $2250 per family. This amount must be remitted annually along with your tax return. A reduced penalty of $95 for adults is assessed in 2014 and $350 for 2015, with the full $750 being phased in in 2016.