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IRS Lowers ACA Affordability Percentage for 2024
Hanson Bridgett LLP 
[Guidance Overview] Oct. 10, 2023 "The IRS lowered the threshold for 'affordable' employer coverage under the [ACA] for 2024 to 8.39% of an employee's household income, down from 9.12% in 2023. Employers should evaluate the effect of the revised affordability threshold percentage on health plan contributions and may need to consider lowering employees' contributions for the 2024 plan year. Non-compliance with the affordability threshold could lead to IRS-assessed penalties." |
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