Does the 2027 affordability percentage apply to my plan year?
Only if your plan year begins in 2027. A plan that starts in 2026 uses the 2026 percentage of 9.96% until it renews, and a plan that starts in 2027 uses 10.22% for its whole plan year.
The details are below. Send us your renewal and we will give you a second opinion in writing.
The short answer, in three parts.
Calendar-year plans
A plan year starting January 1, 2027 uses 10.22% for the whole year.
Plans that started in 2026
They keep the 2026 percentage of 9.96% until they renew.
Several plans
Test each plan on its own start date.
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). IRC §4980H; 26 CFR §54.4980H-5(e). 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.
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