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
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.