ACA Employer Shared Responsibility Payments Adjusted for 2025

The IRS has updated the employer shared responsibility (ESR) payment amounts for 2025 under the Affordable Care Act (ACA) [Rev. Proc. 2024-14, 2-12-24].

The ESR payment amounts were set at $2,000 and $3,000 under the law but are adjusted annually for inflation. For 2025, the ESR payment amounts are $2,900 and $4,350 (down from $2,970 and $4,460 for 2024).

To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out Payroll Source Plus!

Jyme Mariani, Esq., is Managing Editor of Payroll Currently and Senior Manager of Payroll Information Resources for PayrollOrg.