The Affordable Care Act (ACA) has made a number of significant changes to group health plans since the law was enacted in 2010. Many of these key reforms became effective in 2014 and 2015, including health plan design changes, increased wellness program incentives and the employer shared responsibility penalties.
Certain changes to some ACA requirements take effect in 2020 for employers sponsoring group health plans, such as increased dollar limits. To prepare for 2020, employers should review upcoming requirements and develop a compliance strategy.
The following percentages and dollar amounts have changed for 2020:
- Cost-sharing limits
- Coverage affordability percentages
- Maximum penalties for ACA reporting violations
- Dollar amounts for calculating employer shared responsibility penalties
- Health flexible spending account (FSA) salary contribution limits
If you have any questions or are concerned about how these changes will affect you, here are some helpful resources:
Links and Resources
- S. Department of Health and Human Services’ (HHS) Final Notice of Benefit & Payment Parameters for 2020 established the cost-sharing limits for 2020
- Internal Revenue Service (IRS) Revenue Procedure 2019-29 indexed the affordability contribution percentages in 2020





