The excise tax applies to ALL health care insurance premiums.
SOME ... premiums and plans are adjusted to try and avoid that. SOME ... premiums and plans are not, as the insurer relies upon *these* particular plans to help pay for the others. SOME premiums and plans - holders - will be beneficiaries of some kind of government subsidies.
Now, the average individual -— who has the ability to pay, regardless of how employed (or not employed) -— will eventually be paying at least $1,000 per month at some time during 2015 ... IF such people decide to pay, instead of “opting out” and paying the penalty tax.
Meaning, by the time that the excise tax kicks in completely, in 2018 with expected inflation taken into account, MOST people in the USA will be paying the excise tax.
Re the penalty tax: If the government determines that you *intend* to NOT pay a premium, you will not only pay the penalty tax, but IN ADDITION, you will pay criminal penalties and may also be sent to jail.