For plan year 2026, a job-based health plan that costs 9.96% or less of the employee's household income is considered affordable coverage. 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 coverage through Get Covered Illinois 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.
To find out if your employer’s plan meets the affordability standard, ask your employer.