About $135.93 a month: the 2027 poverty-line safe harbor.
For a calendar-year 2027 plan, the federal poverty line safe harbor allows an employee-only contribution of about $135.93 a month for the lowest-cost minimum-value plan.
It is the simplest of the three safe harbors, because it does not depend on any individual employee’s pay. Send us your renewal and we will give you a second opinion in writing.
Three things to know about the calculation.
How it is built
The safe harbor multiplies the federal poverty guideline for a single person by the affordability percentage and divides by 12. With the $15,960 guideline and 10.22%, that comes to about $135.93 a month; some advisers round down to $135.92 to be cautious.
Which guideline applies
The guideline in effect six months before the plan year starts is used, which is why the 2026 figure sets the 2027 calendar-year limit. Plans that start on a different date use a different guideline.
Why employers use it
A flat limit that applies to everyone makes it easy to set one contribution per tier. The trade-off is that it is the lowest of the three safe harbors for most workforces.
Keep reading.
The 2027 ACA Affordability Percentage: Employer Guide
What the IRS changed for 2027 and what to check before open enrollment. Back to the guide.
Where these figures and rules come from.
Figures and rules
IRS Rev. Proc. 2026-26 (2027 affordability percentage of 10.22%, up from 9.96% for 2026) and Rev. Proc. 2026-22 (2027 employer shared responsibility payment amounts). 26 CFR §54.4980H-5(e)(2). This page is general information, not legal or tax advice.
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