Beginning on January 1, 2014, if an employer has 50 or more full-time employees, they must offer a qualified health plan to their employees and require those employees to pay no more than 9.5% of their income to enroll.  The allowable percentage is adjusted annually and in 2017 it is 9.69%.

There are four levels of actuarial value for a qualified health plan, ranging from 60% upward to 90%. If an employer does not offer a qualified health plan or does not meet the premium-to-income test, they will be subject to a non-tax-deductible penalty of $2,000 per employee minus the first 30 employees.

In most cases, a consumer-driven health plan (CDHP) will meet the 60% actuarial value metal tier. To meet the minimum value, employers will need to understand the actuarial value (AV) test to determine the level of contribution to a Health Savings Account (HSA) or Health Reimbursement Account (HRA), as funding for those healthcare accounts toward the AV for contributions made in that plan year.

CDHPCoach’s Storage Facility, where the Coach has organized and compiled a vast amount of tools and resources for you to access.

Housed here are key components and information within the book, Bend the Healthcare Trend which was the impetus behind the CDHPCoach.