The IRS has released Rev. Proc. 2026-26, which contains the Affordability Calculations under the Affordable Care Act (ACA) for the 2027 calendar year. As a reminder, group health plans that have at least 50 full-time employees (including full-time equivalents) must provide health coverage to their employees that is considered affordable under the ACA. The IRS releases affordability percentages each year and what was affordable in 2026 may not be affordable in 2027.

For 2027, in order for employers to make an “affordable” offer of coverage under the ACA, the employee required contribution to that coverage cannot be above 10.22% of that employee’s annual earnings. This is a jump from 2026’s affordability percentage of 9.96%.

You can read the entire Rev. Proc. HERE.