Affordability and Minimum Value Affordable Coverage Minimum Value Coverage Employee's cost for self-only coverage does not exceed 9.5% of household income Employer can generally compare cost of coverage to W-2 income, rate of pay or federal poverty level Plan covers at least 60% of costs of covered benefits and services for average person HRA/HSA amounts may be included HHS-approved methods for calculation Some HRA amounts may be included Most wellness incentives cannot be taken into account
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