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2027 Benefits Planning for Florida Employers
The IRS has published next year’s inflation-adjusted figures, and the individual marketplace has changed since 2025. Here is a short, plain-English guide to what employers should review before the 2027 plan year.
Key points
- The ACA affordability percentage for plan years beginning in 2027 is 10.22%, up from 9.96% in 2026.
- HSA and high-deductible health plan limits rise for 2027, so plan design and payroll settings may need a check.
- Enhanced marketplace subsidies ended after 2025, so employees may compare your plan with other options.
The 2027 numbers at a glance
These figures come from IRS guidance (Revenue Procedure 2026-24 for the HSA and high-deductible plan amounts, and Revenue Procedure 2026-26 for the affordability percentage), as reported in the sources listed below.
| Item | 2027 figure | Why it matters |
|---|---|---|
| ACA affordability percentage | 10.22% (2026: 9.96%) | For employers with 50 or more full-time employees, counting full-time equivalents. Coverage is treated as affordable if an employee’s required contribution for self-only coverage is no more than this share of household income. Employers usually test it with IRS safe harbors; ask your tax advisor. |
| HSA contribution limit | $4,500 self-only; $9,000 family | Applies to people with HSA-eligible high-deductible coverage. Payroll settings and employee materials may need updating. |
| High-deductible plan minimum deductible | $1,750 self-only; $3,500 family | A plan needs at least this deductible to be HSA-eligible. |
| High-deductible plan out-of-pocket maximum | $8,700 self-only; $17,400 family | A plan’s out-of-pocket maximum cannot be higher than this to be HSA-eligible. |
| Excepted benefit HRA | $2,250 | The annual limit for an excepted benefit health reimbursement arrangement, a limited arrangement an employer may offer in addition to a group health plan. Ask your tax advisor whether it fits. |
| Health FSA and commuter benefit limits | Not final yet | The sources we checked in October 2026 still showed projections only. The IRS typically announces these limits in the fall. Keith will confirm the final numbers once they are published. |
What changed in the marketplace
Enhanced premium tax credits, which began in 2021, expired at the end of 2025 and, as of KFF’s January 2026 update, had not been renewed. Many people who buy their own coverage now get less help with premiums, and some no longer qualify for a credit. Congress could change this again, so check the current status.
For employers, this means employees may compare your plan with what they could buy on their own, ask more questions about cost at open enrollment, or ask about enrolling during the year. Clear side-by-side comparisons, and knowing your plan’s rules for when employees can enroll or change coverage, make those conversations easier.
A 2027 renewal checklist
- Confirm your plan year and renewal date, and ask for your renewal early.
- If you average 50 or more full-time employees (counting full-time equivalents), re-test affordability at 10.22% with your tax advisor.
- If you offer an HSA-eligible high-deductible plan, confirm it meets the 2027 minimum deductible and out-of-pocket maximum, and update payroll contribution caps and employee materials.
- Review how much you pay toward employee and dependent coverage. Ask each carrier about its minimum employer contribution and participation requirements.
- Compare more than price: carrier financial strength, claims service, provider networks and plan features.
- Look at the rest of the package: group life, disability, dental, vision and voluntary or supplemental benefits.
- Plan employee communication and enrollment meetings, and decide who employees should call with questions.
- Keep eligibility records accurate, especially for variable-hour and part-time employees.
Timing
Renewal analysis typically starts 90 to 120 days before your renewal date, and a new program typically takes 4 to 8 weeks to put in place. If your plan year begins January 1, 2027, call soon so there is time to compare options.
Who this applies to
The affordability rule applies to employers with an average of 50 or more full-time employees, counting full-time equivalents. Smaller employers are not subject to it, but the HSA and high-deductible plan limits and the marketplace changes can still matter for their plans and their employees’ choices. Keith can walk through which rules apply to your organization.
This article is general information. It is not insurance, tax, legal or medical advice and it is not an offer of coverage. Plans, rules and costs vary, and coverage is subject to carrier underwriting and policy terms. KP Insurance Solutions sells insurance and does not provide investment, tax or legal advice. Talk with your attorney, tax advisor or financial planner before making decisions based on tax rules or financial plans.
Sources and further reading
- American Payroll Association: ACA affordability percentage rises to 10.22% for 2027 (opens in a new tab)
- IFEBP: IRS releases 2027 HSA, HDHP and HRA amounts (opens in a new tab)
- IRS: Are you an applicable large employer? (opens in a new tab)
- KFF: Help paying marketplace premiums, recent changes to subsidies (opens in a new tab)
- Marsh McLennan (Mercer): projected 2027 transportation and health FSA limits (opens in a new tab)
Plan your 2027 renewal
Keith can review your plan, check the numbers that apply to you and compare options before your renewal date. There is no charge to ask for a quote or talk with Keith.