Updated guidelines set the 2019 federal poverty level (FPL) at $12,490 — up $350 from 2018 — for a person living in the mainland US, but $14,380 in Hawaii and $15,600 in Alaska.
Under the Affordable Care Act (ACA), the FPL can affect employer shared-responsibility (ESR) assessments in two ways:
The Department of Health and Human Services (HHS) annually adjusts the FPL to reflect the year-to-year increase in the Consumer Price Index for All Urban Consumers. The FPL typically is published in the Federal Register, but the temporary closure of the federal government has delayed publication.
HHS issued the 2019 FPL figures on Jan. 11, so employers with calendar-year plans can't rely on the higher FPLs for 2019 affordability testing. Instead, calendar-year plan sponsors must use the 2018 FPL amounts. As a result, the FPL safe-harbor monthly amounts for 2019 plans are:
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