Rev. Proc. 2025-26
Rev. Proc. 2025-26 sets the 2026 indexed amounts for the employer shared responsibility payments: $3,340 for the (a) payment and $5,010 for the (b) payment.
What it says and why it matters.
The 2026 Amounts
The adjusted $2,000 amount is $3,340 and the adjusted $3,000 amount is $5,010 for calendar year 2026.
The Factor
The premium adjustment percentage for 2026 is 1.6726771319, with results rounded down to the next lowest multiple of $10.
When It Applies
The procedure is effective for taxable years and plan years beginning after December 31, 2025.
Primary source: Rev. Proc. 2025-26. General information, not legal advice.
A worked example.
A 2026 Exposure Check
An employer with 90 full-time employees tests exposure for 2026 using the (a) and (b) amounts.
What the Rule Produces
The (a) payment would be (90 − 30) × $3,340 = $200,400 for a full year, and a (b) payment for five subsidized employees would be 5 × $5,010 = $25,050. The (b) figure is the lower and applies when coverage is offered.
Four steps to apply it.
1. Pull the amounts
Read the procedure.
2. Count employees
Full-time and subsidized.
3. Compute
Apply the formulas.
4. Compare
See which applies.
Where it goes wrong. Quoting the 2026 amounts for 2027 plan years.
The questions that come up next.
Which procedure covers 2027?
Rev. Proc. 2026-22, with amounts of $3,780 and $5,670.
Do the amounts apply per employee?
Yes. The (a) payment is per full-time employee after the first 30, and the (b) payment is per employee who receives a subsidy.
Where is the affordability percentage?
In a separate procedure, Rev. Proc. 2025-25, which sets 9.96% for 2026.
Do the amounts apply to calendar years?
They apply for the calendar year stated.
Are they the same for every employer?
Yes. Only the number of employees varies.
Plan-specific questions belong with ERISA counsel, and we will bring them in.
Related sources and guides.
Rev. Proc. 2025-25
Rev. Proc. 2025-25 sets the ACA affordability percentage for plan years beginning in 2026 at 9.96%.
Rev. Proc. 2026-26
Rev. Proc. 2026-26 sets the ACA affordability percentage for plan years beginning in 2027 at 10.22%.
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