Large Employer Medicaid and SCHIP Responsibility Act of 2005

Large Employer Medicaid and SCHIP Responsibility Act of 2005 - Makes any large employer that employs one or more employees enrolled (or any of whose spouses or dependent children are enrolled) under Medicaid or SCHIP (titles XIX and XXI of the Social Security Act) for a month in a year liable to the Secretary of Health and Human Services for payment of a per capita penalty with respect to each such employee, spouse, or dependent.

Prescribes a formula for determination of such penalty.