Write down which safe harbor you used, and why.
The code on Form 1095-C says which test you relied on. The file behind it is what supports the code.
A short memo per plan year is enough. Send us your renewal and we will give you a second opinion in writing.
Three things to keep on file.
The calculation
The contribution, the pay or poverty-line figure, and the percentage you applied.
The data source
Where the pay or wage data came from and the date it was pulled, so the test can be repeated.
The decision
Which safe harbor you chose for each employee group and why, so a new person on your team can see it.
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). IRS Instructions for Forms 1094-C and 1095-C. This page is general information, not legal or tax advice.
Send us your renewal.
Four documents — the renewal letter, the plan summary, the contribution split by tier and enrolled counts by tier. We’ll come back with a competitive read, where we see opportunity, and the five questions we’d put to your carrier.
An independent employee benefits consulting firm. We look at the entire benefits program — cost, plan performance, risk and administration.
Switch to CFH. Unhappy with your broker? Your employees won’t notice. You will. →
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