For the players either playing individually or playing in a multiplayer Hearts card game online, their penalty points are calculated from their hearts card and the card of the queen of spades.
The distribution of penalties on heart playing cards is as follows: The cards in the suits rank from Ace being the highest to two being the lowest one. This applies to the players in smaller or larger teams too (3-6). Generally, being a 4 player card game, the individual player aims to avoid getting penalties.