Rev. Proc. 2026-22
Rev. Proc. 2026-22 sets the 2027 indexed amounts for the employer shared responsibility payments: $3,780 for the (a) payment and $5,670 for the (b) payment.
What it says and why it matters.
The 2027 Amounts
The adjusted $2,000 amount under § 4980H(c)(1) is $3,780, and the adjusted $3,000 amount under § 4980H(b)(1) is $5,670, each a yearly figure per full-time employee.
How It Is Calculated
The base amounts are multiplied by the premium adjustment percentage for 2027, which HHS published as 1.8916224814, and rounded down to the next multiple of $10.
When It Applies
The procedure is effective for taxable years and plan years beginning after December 31, 2026.
Primary source: Rev. Proc. 2026-22. General information, not legal advice.
A worked example.
Updating a Budget
A finance team forecasting 2027 compliance exposure uses the 2027 amounts to model a bad case: 20 full-time employees not offered coverage, in an employer with 110 full-time employees.
What the Rule Produces
At $3,780 for the (a) payment, the exposure is (110 − 30) × $3,780 = $302,400 for a full year. At the 2026 amount of $3,340 it would have been $267,200. The finance team plans for the higher figure.
Four steps to apply it.
1. Pull the amounts
Read the procedure.
2. Match the year
Use the plan year.
3. Model exposure
Apply the formula.
4. Update annually
Replace when a new procedure issues.
Where it goes wrong. Reusing last year’s amounts.
The questions that come up next.
What were the 2026 amounts?
$3,340 and $5,010, under Rev. Proc. 2025-26.
Are the amounts monthly or annual?
The procedure states annual figures. The payments are computed by month using one-twelfth of the annual amount.
Will they change again?
Yes. The IRS indexes them each year, so check the current revenue procedure before relying on a figure.
Where is the document?
On the IRS website as a revenue procedure.
Does it cover other figures?
It addresses the shared responsibility amounts. Other figures appear in other procedures.
Plan-specific questions belong with ERISA counsel, and we will bring them in.
Related sources and guides.
Rev. Proc. 2025-26
Rev. Proc. 2025-26 sets the 2026 indexed amounts for the employer shared responsibility payments.
Rev. Proc. 2025-25
Rev. Proc. 2025-25 sets the ACA affordability percentage for plan years beginning in 2026 at 9.96%.
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