The IRS has finally announced the affordability percentage for 2022, which is decreasing from 9.83% this year to 9.61% next year.  Below we provide a table of the affordability percentages and federal poverty line (FPL) affordability safe harbor thresholds for 2020, 2021, and 2022 for comparison.

Affordability % FPL Affordability Calendar Year Plan FPL Affordability Non-Calendar Year Plan
2020 9.78% $101.79 $103.99
2021 9.83% $104.52 $105.50
2022 9.61% $103.14 TBD in late Jan 2022


Let your IMA Benefits team know if you have any questions.  We review affordability every year with our applicable large employer (ALE) clients and are happy to assist as you strategize for your plan year beginning in 2022.

IMA will continue to monitor regulator guidance and offer meaningful, practical, timely information.

This material should not be considered as a substitute for legal, tax and/or actuarial advice. Contact the appropriate professional counsel for such matters. These materials are not exhaustive and are subject to possible changes in applicable laws, rules, and regulations and their interpretations.