"The 2026 ACA affordability threshold increases to 9.96%. The easiest way to ensure affordability in 2026 is to meet the federal poverty line affordability safe harbor by offering at least one medical plan option (that provides minimum value) for which the monthly employee-share of the premium for employee-only coverage does not exceed $129.89. Otherwise, employers calculate the affordability threshold under one of the other safe harbor approaches that is based on employee compensation levels."  MORE >>