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IRS Announces Significant Increases for 2026 Employer Shared Responsibility and ACA Affordability Percentage Amounts
Brown & Brown, Inc. Link to more items from this source
[Guidance Overview]
Aug. 6, 2025

"[T]he IRS issued Revenue Procedure 2025-25, announcing the 2026 indexed contribution percentage amount for determining the affordability of an Applicable Large Employer's plan under the [ACA]. The IRS also announced the 2026 inflationary adjustment to the employer shared responsibility payment amounts a few days later. Employers should be aware of the significant increase in both the affordability percentage and the employer shared responsibility payment amounts for 2026."  MORE >>

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