Rev. Proc. 2025-26: Indexing adjustments for amounts used to calculate employer shared responsibility payments

Effective for tax years and plan years beginning after December 31, 2025

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July 22, 2025

The IRS today released Rev. Proc. 2025-26 to provide indexing adjustments for the applicable dollar amounts used to calculate the employer shared responsibility payments under section 4980H(c)(1) and (b)(1).

Rev. Proc. 2025-26 provides that the applicable premium adjustment percentage is 1.6726771319.

For calendar year 2026:

  • The adjusted $2,000 amount under section 4980H(c)(1) is $3,340.
  • The adjusted $3,000 amount under section 4980H(b)(1) is $5,010.

The revenue procedure is effective for tax years and plan years beginning after December 31, 2025.

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