Apps
2026 ACA employer planning
2026 Employer Shared Responsibility Payment Estimator
Estimate potential ACA employer mandate exposure for an Applicable Large Employer when coverage is not offered broadly enough, is unaffordable, or does not provide minimum value.
Estimated 2026 payment$167,000Potential ESRP for 12 month(s)
Inputs
2026 estimate
ALE status gatePotential ALE
4980H(a) annual baseline$167,000
4980H(b) annual before cap$20,040
Selected monthly estimate$167,000
What this estimator includes
It applies the 2026 adjusted 4980H(a) and 4980H(b) dollar amounts, the 50 full-time/FTE ALE threshold, the 95% offer threshold, the first-30 full-time employee reduction for 4980H(a), and a month count for partial-year exposure.
What still needs review
It does not handle controlled groups, seasonal worker exceptions, limited non-assessment periods, Form 1094-C coding, per-employee affordability safe harbors, or IRS Letter 226-J response strategy.