IRS Issues Inflation Adjustments for Employer Shared Responsibility Payments for 2027

The IRS has issued inflation-adjusted dollar amounts for employer shared responsibility payments under I.R.C. §4980H for calendar year 2027. The adjusted amounts are $3,780 for the I.R.C. §4980H(c)(1) penalty and $5,670 for the I.R.C. §4980H(b)(1) penalty. The adjustments use a premium adjustment percentage of 1.8916224814 published by the Department of Health and Human Services based on National Health Expenditure Accounts projections. [IRS, Rev. Proc. 2026-22, 05/12/26]

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