For easy reference, here are some charts of useful limits, thresholds and other handy figures you may need for 2018.
ACA Market Reforms & Employer Shared Responsibility |
Plan-year OOPM limit (see note 1) |
Individual |
$7,350 |
Family |
$14,700 |
Maximum fixed-dollar cost sharing increase from March 23, 2010 |
For changes effective January 1, 2018 |
38.177% (see note 2) |
PCORI fee due July 31 |
For plan years ending October 1, 2017 through December 31, 2017 |
$2.39/covered life |
For plan years ending January 1, 2017 through September 30, 2017 |
$2.26/covered life |
Employer shared responsibility (pay-or-play) affordability threshold |
9.56% |
Note 1: No one covered person with family coverage can be required to exceed the individual ACA OOPM limit. Also, OOPM limit is effective for plan year beginning on or after January 1 of the indicated year. |
Note 2: This figure is current as of October 20, 2017. The inflationary index for maximum permitted changes to grandfathered health plans is tied to data published by the Bureau of Labor Statistics after the start of the plan year to which it relates—that is, long after plan designs are established. This table is updated periodically to reflect the highest permissible change for grandfathered plans known at the time of publication. |
Health Savings Accounts (HSA) |
Calendar-year contribution limit |
Individual |
$3,450 |
Family |
$6,850 |
Minimum HSA-qualified HDHP deductible |
Individual |
$1,350 |
Family |
$2,700 |
HSA-qualified HDHP OOPM limit |
Individual |
$6,650 |
Family |
$13,300 |
Note: HSA-qualified HDHP OOPM limit is different than a similar ACA market reforms OOPM limit. Also, HDHP deductible minimum and OOPM limit amounts apply to first plan year beginning on or after January 1 of the indicated year. |
Healthcare Flexible Spending Arrangements (FSA) |
Salary reduction limit |
$2,650 |
Dependent Care Assistance Programs (DCAP) |
Salary reduction/benefit limit for single or married, filing jointly |
$5,000 |
Salary reduction/benefit limit for married, filing separately |
$2,500 |
Nondiscrimination Testing |
Prior-year HCE compensation threshold |
Applies to 125 pre-tax premium, FSA, HSA, DCAP |
$120,000 |
Prior-year key employee officer compensation threshold |
Applies to 125 pre-tax premium, FSA, HSA, DCAP |
$175,000 |
Prior-year key employee more-than-1% owner compensation threshold |
Applies to 125 pre-tax premium, FSA, HSA, DCAP |
$150,000 |
Current-year HCI compensation threshold |
Applies to FSA, self-insured medical, HRA |
Top-paid 25% |
Note: HCIs also include more-than-10% owners and the top-paid 5 officers, but these individuals usually are also included in the top-paid 25%. |
Qualified Transportation Fringe Benefits |
Monthly limit for parking benefit |
$260 |
Monthly limit for transit passes and vanpooling expenses |
$260 |
Adoption Assistance |
Annual income exclusion limit |
$13,810 |
Annual tax credit limit |
$13,810 |
Income exclusion and tax credit phase-out range |
Phase-out begins at MAGI of $207,140; income exclusion and tax credit unavailable at $247,140 or higher |
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