The Internal Revenue Service issued its final guidelines detailing how the government will collect the revenue raised if people opt to pay a fine rather than purchase insurance as required by health-care reform on Tuesday. Those who choose not to get insurance will pay a penalty of at least $95 or 1 percent of their income starting in 2014. By 2016, the fine will be $695 per person or 2.5 percent of their income. The IRS’s rules explain what is considered the minimum level of coverage. The IRS also decided that people who get insurance through their union or a temporary staffing agency will not be penalized under the law.