ACA 4980H(b) affordability and COBRA deadline dates - exact calendar and percentage math, client-side.
See it run - a worked example, 100% in this browser tab
The problem
Applicable large employers must test offer affordability under three safe harbors and hit precise COBRA notice and election deadlines, where a wrong percentage, FPL figure, or miscounted day creates real mandate exposure.
The local-first solution
This plugin runs the affordability test and COBRA timeline deterministically in the browser with exact percentage and UTC calendar arithmetic, citing the controlling statute and regulation, with no employee data sent to any server.
What it does
ACA affordability threshold per month under the W-2, rate-of-pay, and Federal Poverty Line safe harbors (26 CFR 54.4980H-5)
Affordable-or-not verdict against the entered self-only premium with the exact margin
60-day qualified-beneficiary election window from the later of coverage loss or notice
18- or 36-month maximum coverage period by qualifying-event type, plus the 11-month disability extension
Dated affordability percentage and FPL figure surfaced so a wrong plan year cannot mis-test silently
Honest scope
The percentage and date arithmetic and the safe-harbor formulas are exact; the affordability % and the FPL dollar figure are year-indexed inputs you confirm in the IRS Rev. Proc. and HHS guideline. Not modeled: the 4980H(a) no-offer penalty, minimum-value testing, state mini-COBRA, and ARPA/outbreak-period tolling. This is not legal, tax, or benefits advice - confirm the controlling authority and the plan document.
Authorities cited
IRC 4980H(b) - Employer shared-responsibility: an offer is affordable if the employee required contribution does not exceed the affordability percentage of household income.
26 CFR 54.4980H-5 - Affordability and the W-2 (e)(2)(ii), rate-of-pay (e)(2)(iii), and Federal-Poverty-Line (e)(2)(i) safe harbors; the lowest-cost self-only minimum-value option.
IRS Rev. Proc. (annual) - The 9.5%-baseline affordability percentage, indexed each year: 9.61% (2022), 9.12% (2023), 8.39% (2024), 9.02% (2025). Confirm the Rev. Proc. for your plan year.
HHS Federal Poverty Guidelines (annual Federal Register) - The FPL dollar figure used by the FPL safe harbor (the guideline in effect within 6 months before the plan year begins, typically the prior year).
29 U.S.C. 1161-1168 (ERISA Part 6) - COBRA continuation coverage: qualifying events, election rights, notice duties, and maximum coverage periods.
29 U.S.C. 1165 - 60-day election period (from the later of coverage loss or the election notice).
29 U.S.C. 1166(a)(2) & (a)(4) - 30-day employer-to-administrator and 14-day administrator-to-beneficiary notice duties (44-day combined outer limit when the employer is the administrator).
29 U.S.C. 1162(2) & 1163 - 18-month (termination / reduced hours) and 36-month (death, divorce/legal separation, Medicare, dependent ceasing to qualify) maximum coverage; 11-month SSA-disability extension to 29 months.
29 CFR 2590.606-4 - DOL COBRA election-notice content and the 44-day timing rule.
Test affordability and dates
Run the affordability test and COBRA timeline in your browser, then route the dated results into a Sandbox workspace, a Worklog case, or a Gate client portal. Nothing is uploaded to anyone's cloud.