On May 5, 2017, the Internal Revenue Service (IRS) issued Revenue
- 9.56 percent of the employee’s household income for the year, for purposes of both the pay or play rules and premium tax credit eligibility; and
- 8.05 percent of the employee’s household income for the year, for purposes of an individual mandate exemption (adjusted under separate guidance).
This affordability contribution percentage was adjusted to:
- 9.56 percent for 2015 plan years;
- 9.66 percent for 2016 plan year; and
- 9.69 percent for 2017 plan years.
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