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Minimum value and affordability


Minimum value and affordability | Internal Revenue Service

An employer-sponsored plan provides minimum value if it covers at least 60 percent of the total allowed cost of benefits that are expected to be ...

Minimum value - Glossary | HealthCare.gov

A standard of minimum coverage that applies to job-based health plans. If your employer's plan meets this standard and is considered “affordable,” you won't ...

Affordable coverage - Glossary | HealthCare.gov

In 2025, it is considered "affordable" if the premium is less than 9.02% of your household income. The lowest-cost plan must also meet the minimum value ...

What is Affordable Coverage Under the ACA? | HR & Payroll Glossary

Along with the affordability threshold, the ACA established a “minimum value” standard for employer-sponsored health plans, ensuring that employers offer ...

Employer Mandate under the Affordable Care Act (ACA)

Employers must offer health insurance that is affordable and provides minimum value to 95% of their full-time employees and their children up to the end of the ...

Affordable Care Act: Coverage Terms - SHRM

A plan provides minimum valueopens in a new tab if it has an actuarial value of at least 60 percent, meaning the plan pays for at least 60 percent of covered ...

Is our organization's health coverage considered minimum value?

Minimum value is a standard for measuring job-based coverage to ensure it provides at least the minimum coverage mandated by the employer-shared ...

What Is Minimum Essential Coverage, and Why Does It Matter?

Does Minimum Value Mean the Same Thing as Minimum Essential Coverage? · The premiums have to be affordable, which means it costs the employee no ...

Employer shared responsibility provisions | Internal Revenue Service

The terms “affordable” and “minimum value” have specific meanings under the Affordable Care Act. For more information on how an employer knows ...

The ACA Affordability Determination in 2025 - Newfront

Where possible within budgetary constraints, employers should consider offering at least one medical plan option providing minimum value to all ...

An SEP if your employer-sponsored plan is unaffordable or stops ...

But if the employer-sponsored insurance is no longer affordable OR the coverage is changed such that it no longer provides minimum value, and if ...

2025 affordability percentage for employer health coverage increases

Under the ACA, employer-sponsored minimum essential coverage (MEC) is affordable if an employee's required contribution for the lowest-cost, ...

IRS Releases ACA Affordability Rates for 2025 - Risk Strategies

To be considered affordable, an employee's contribution for self-only coverage under the lowest plan cost option available cannot exceed 9.02% ...

I'm offered health benefits at work, but they're not very good. I ... - KFF

The term “minimum value” means that your job-based plan would cover at least 60% of an average group of people's covered health costs.

What is minimum essential coverage? - Healthinsurance.org

The minimum value provision is instead used as the basic requirement that large employer plans must meet or exceed to avoid penalties. A large employer's plan ...

Determining "Minimum Value" of Health Plan Coverage - TIG Advisors

Under ACA, a plan does not provide minimum value if the plan's share of total allowed costs of benefits provided under the plan is less than 60 percent of those ...

IRS Revises Affordability and Minimum Value Definitions - Hylant

Currently, both affordability and minimum value are determined based on the coverage available to the employee, without regard to the coverage ...

Understanding the Difference between Minimum Essential ...

Minimum Value is met when a plan pays on average at least 60% of the actuarial value of the total allowed cost of benefits under the plan. This ...

IRS Lowers ACA Affordability Percentage for 2024 | AJG United States

An ALE satisfies the federal poverty line safe harbor if the employee's required contribution for the lowest-cost self-only coverage that provides minimum value ...

2024 ACA Affordability Decreases Significantly to 8.39% - Sequoia

A group health plan meets the minimum value coverage requirement if it pays at least 60 percent of the total allowed cost of benefits that are ...