The Internal Revenue Service (IRS) has released the Revenue Procedure 2014-27 to index the Patient Protection and Affordable Care Act’s (PPACA) affordability percentages for 2015 under the employer’s shared responsibility” (more commonly known as “play or pay”) mandate. This employer mandate change adjusted up the income level, which exempts employees from the PPACA’s individual mandate.

For a downloadable PDF of the new IRS adjustments up, go to http://www.irs.gov/pub/irs-drop/rp-14-37.pdf.

The applicable percentage table for 2015 is as follows:

Source: IRS (http://www.irs.gov/pub/irs-drop/rp-14-37.pdf)