Affordable Coverage

For plan year 2026 a job-based health plan that costs 8.39% or less of the employee's household income to cover only the employee. If a job-based plan is "affordable," and meets the minimum value standard, you're not eligible for a premium tax credit if you buy a Nevada Health Link insurance plan instead.

• The plan used to define affordability is the lowest priced "self-only" plan the employer offers - meaning a plan covering only the employee, not dependents. This is true even if you're enrolled in a plan that costs more or covers dependents.
• The cost is the amount the employee would pay for the insurance, not the plan's total premium.
• The employee's total household income is used. Total household income includes income from everybody in the household who's required to file a tax return.

Examples

• Employee's monthly household income = $4,083 (about $49,000 per year)
• 9.96% of the employee's monthly household income = $406.67
• Monthly cost to the employee of the lowest-priced plan the employer offers for self-only coverage = $300
• This plan is considered affordable job-based coverage as the monthly cost to the employee ($300) is less than 9.96% of the employee's monthly household income ($406.67).