The Affordable Care Act’s (ACA) requirements continue to evolve, bringing critical updates for employers sponsoring group health plans. For 2025, new rules and thresholds are taking effect, impacting affordability percentages, cost-sharing limits and reporting requirements. Access your checklist today and continue learning about this year’s key updates. Key updates for 2025 Affordability percentage: Slight increase under the employer mandate, offering applicable large employers (ALEs) more flexibility with employee contribution rates. Cost-sharing limits: Adjusted for essential health benefits. Reporting deadlines: March 3, 2025: Individual statements for 2024 must be provided. March 31, 2025: Electronic IRS returns for 2024 are due. Employers must review and update health plan documents, including the summary of benefits and coverage (SBC), to reflect these changes. Additionally, clear communication during open enrollment will be e...