IRS Releases Adjusted Employer Shared Responsibility Payments for 2027

Published May 05, 2026

The Internal Revenue Service (IRS) issued Revenue Procedure 2026-22 providing the indexing adjustment for the applicable dollar amounts under § 4980H(c)(1) and (b)(1) of the Internal Revenue Code. The indexed amounts are used to calculate the employer shared responsibility payments (ESRP) under § 4980H(a) and (b)(1), respectively. The Revenue Procedure provides that the applicable premium adjustment percentage is 1.8916224814.

For calendar year 2027:
  • The adjusted amount penalty for purposes of Section 4980H(a) of the Code is $3,780 (a $440 increase from 2026). 
  • The adjusted amount penalty for purposes of Section 4980H(b) of the Code is $5,670 (a $660 increase from 2026). 
The Revenue Procedure is effective for tax years and plan years beginning after December 31, 2026.