ACA Limits, Penalties and Fees – 2014 thru 2020
Employer Shared Responsibility (Employer Mandate)
| Plan Years | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
| Affordability Safe Harbor Percentage | 9.78% | 9.86% | 9.56% | 9.69% | 9.66% | 9.56% | 9.50% |
Employer Mandate Penalties – Calendar Year
| Penalties | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
| Tier One: Failure to offer coverage or to offer to 95% of employees (70% for 2015) | TBD | $2,500 | $2,320 | $2,260 | $2,160 | $2,080 | $2,000 |
| Tier Two: Failure to offer coverage that is affordable and meets minimum value | TBD | $3,750 | $3,480 | $3,390 | $3,240 | $3,120 | $3,000 |
Market Rules
| Account Limits | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
| Health Care Flexible Spending Account (FSA) | TBD | $2,700 | $2,650 | $2,600 | $2,550 | $2,550 | $2,500 |
| Dependent Care Flexible Spending Account (FSA) | TBD | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 | $5,000 |
| Health Spending Accounts (HSA) | |||||||
| High Deductible Health Plan Annual Deductible Minimums (Self-Only/Family) | $1,400 $2,800 |
$1,350 $2,700 |
$1,350 $2,700 |
$1,300 $2,600 |
$1,300 $2,600 |
$1,300 $2,600 |
$1,250 $2,500 |
| Annual Out-of-Pocket Maximums (Self-Only/Family) | $6,900 $13,800 |
$6,750 $13,500 |
$6,650 $13,300 |
$6,550 $13,100 |
$6,550 $13,100 |
$6,450 $12,900 |
$6,350 $12,700 |
| Maximum Contribution (Self-Only/Family) | $3,550 $7,100 |
$3,500 $7,000 |
$3,450 $6,850/$6,900 |
$3,400 $6,750 |
$3,350 $6,750 |
$3,350 $6,650 |
$3,300 $6,550 |
| Transportation | |||||||
| Parking (per month) | $265 | $265 | $260 | $255 | $255 | $250 | $250 |
| Mass Transit (per month) | $265 | $265 | $260 | $255 | $255 | $250 | $130 |
Fees – Paid by Health Plan (per Covered Life)
| Fees | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
| Transitional Reinsurance Fee | N/A | N/A | $0 | $27.00 | $44.00 | $63.00 |
| Patient-Centered Outcomes Research (PCORI) | ||||||
| Plan Years Ending 1/1 – 9/30 | $2.45 | $2.39 | $2.26 | $2.17 | $2.08 | $2.00 |
| Plan Years Ending 10/1 – 12/31 | N/A | $2.45 | $2.39 | $2.26 | $2.17 | $2.08 |
2020 HSA Limits were made available on May 28, 2019. Please see those details here: https://www.apbenefitadvisors.com/2019/05/28/irs-releases-2020-limits-for-hsas/
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