8941 forma Instrukcijos
Instrukcijos forma 8941, Credit for Small Employers Health Insurance Premiums
2023 metai
Susijusios formos
- 8941 forma - Credit for Small employers Health Insurance Premiums
Department of the Treasury
Internal Revenue Service
2023
Instructions for Form 8941
Credit for Small Employer Health Insurance Premiums
Section references are to the Internal Revenue Code
unless otherwise noted.
Partnerships, S corporations, cooperatives,
estates, trusts, and tax-exempt eligible small
employers must file this form to claim the credit.
TIP
Future Developments
All other taxpayers must not complete or file this form if
their only source for this credit is a partnership, S
corporation, cooperative, estate, or trust. Instead, they
must report this credit directly on line 4h in Part III of Form
3800, General Business Credit.
For the latest information about developments related to
Form 8941 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
Reminder
Waiver for Hawaii. Employers in Hawaii can’t claim this
credit for insurance premiums paid for health plan years
beginning after 2016. For more information, see Waiver for
Hawaii in the instructions for line A.
Eligible Small Employers
You’re an eligible small employer for the tax year if you
meet the following three requirements.
1. You paid premiums for employee health insurance
coverage under a qualifying arrangement. A
qualifying arrangement is generally an arrangement that
requires you to pay a uniform percentage (not less than
50%) of the premium cost for each enrolled employee’s
health insurance coverage (defined later). However, an
arrangement that requires you to pay a uniform premium
for each enrolled employee (composite billing) and offers
different tiers of coverage (for example, employee-only,
dependent, and family coverage) can be a qualifying
arrangement even if it requires you to pay a uniform
percentage that is less than 50% of the premium cost for
employees not enrolled in employee-only coverage.
In addition, an arrangement that requires you to pay a
separate premium for each employee based on age or
other factors (list billing) can be a qualifying arrangement
even if it requires you to pay a uniform percentage that is
less than 50% of the premium cost for some employees.
General Instructions
Purpose of Form
Eligible small employers (defined later) use Form 8941 to
figure the credit for small employer health insurance
premiums for tax years beginning after 2009. For tax years
beginning after 2013, the credit is only available for a
2-consecutive-tax-year credit period. The maximum credit
is generally a percentage of premiums the employer paid
during the tax year for certain health insurance coverage
the employer provided to certain employees enrolled in a
qualified health plan offered through a Small Business
Health Options Program (SHOP) Marketplace. But the
credit may be reduced by limitations based on the
employer’s full-time equivalent employees, average
annual wages, adjusted average premiums, and state
premium subsidies and tax credits.
For information about insurance plans offered
2. You had fewer than 25 full-time equivalent employ-
ees (FTEs) for the tax year. You may be able to meet
this requirement even if you had 25 or more employees.
For example, an employer with 48 employees who are
each half-time employees has 24 FTEs and can claim the
credit. For details, see Worksheets 1 and 2.
through a SHOP Marketplace, go to
TIP
For tax-exempt eligible small employers, the
maximum credit is 35% of premiums paid, is limited to the
amount of certain payroll taxes paid, and is claimed as a
refundable credit on Form 990-T, Exempt Organization
Business Income Tax Return. A tax-exempt eligible small
employer is an eligible small employer described in
section 501(c) that is exempt from taxation under section
501(a). A tax-exempt employer not described in section
501(c) is generally not eligible to claim this credit.
However, a tax-exempt farmers’ cooperative subject to tax
under section 1381 may be able to claim the credit as a
general business credit, as discussed next.
Although the term “eligible small employer” is
defined in the Internal Revenue Code to include
!
CAUTION
employers with “no more than” 25 FTEs, the
phaseout of the credit amount operates in such a way that
an employer with exactly 25 FTEs is not, in fact, eligible for
the credit.
3. You paid average annual wages for the tax year of
less than $62,000 per FTE. For details, see Worksheets
1 and 3.
For all other eligible small employers, the maximum
credit is 50% of premiums paid and can be taken against
both regular and alternative minimum tax. The credit is
claimed as part of the general business credit on Form
3800, General Business Credit.
Nov 8, 2023
Cat. No. 55222U
If you had more than 10 FTEs and average annual
wages of more than $30,000, the FTE and
State premium subsidy or tax credit. If you’re entitled
to a state tax credit or a state premium subsidy paid
directly to you for premiums you paid, don’t reduce the
amount you paid by the credit or subsidy amount. Also, if a
state pays a premium subsidy directly to your insurance
provider, treat the subsidy amount as an amount you paid
for employee health insurance coverage.
Wellness programs. A wellness program is generally an
insurance program of health promotion or disease
prevention. If you pay part or all of the cost of an
employee’s participation in a wellness program, treat the
amount you paid toward the employee’s participation as
an amount you paid for employee health insurance
coverage.
Tobacco surcharges. A tobacco surcharge is generally
an additional amount charged for insurance for a tobacco
user. If you pay part or all of an employee’s tobacco
surcharge, you can’t use the amount you paid to figure
your employer premiums paid.
Dependent coverage. Dependent coverage is generally
coverage offered separately to an individual who is or may
become eligible for coverage under the terms of a group
health plan because of a relationship to a
!
CAUTION
average annual wage limitations (discussed later)
will separately reduce your credit. This may reduce your
credit to zero even if you had fewer than 25 FTEs and
average annual wages of less than $62,000.
Employers treated as a single employer. Treat the
following employers as a single employer to figure the
credit.
Employers who are corporations in a controlled group of
•
corporations.
Employers who are members of an affiliated service
•
group.
Employers who are partnerships, proprietorships, etc.,
•
under common control. See Regulations sections
1.414(c)-2, 1.414(c)-3, and 1.414(c)-4.
Tax-exempt employers under common control. See
•
Regulations section 1.414(c)-5.
For details, see section 45R(e)(5)(A) and Regulations
section 1.45R-2(b).
No more than one Form 8941 can be filed with a
tax return, unless the exception described in
TIP
Example 2 below applies.
participant-employee, whether or not a dependent of the
participant-employee. Dependent coverage doesn’t
include coverage, such as family coverage, which
includes coverage of the participant-employee. If you pay
part or all of the cost of an employee’s dependent
coverage, use the amount you paid to figure your
employer premiums paid.
Portion of premiums paid. If you pay only a portion of
the premiums and your employees pay the rest, only the
portion you pay is taken into account. For this purpose,
any premium paid through a salary reduction arrangement
under a section 125 cafeteria plan isn’t treated as an
employer paid premium. For more information on cafeteria
plans, see section 1 of Pub. 15-B, Employer’s Tax Guide to
Fringe Benefits.
Example 1. You’re a sole proprietor with two separate
businesses and you file a separate Schedule C (Form
1040), Profit or Loss From Business, for each business.
You must treat both businesses as a single employer to
figure the credit. You will file one Form 8941 for both
businesses.
Example 2. You and your spouse are both sole
proprietors and file a separate Schedule C (Form 1040)
for each of your separate businesses. Neither spouse was
an employee of the other spouse or participated in the
management of the other spouse’s business at any time
during the tax year. No more than 50% of the gross
income of either business was derived from royalties,
rents, dividends, interest, and annuities and you otherwise
meet the requirements listed in Regulations section
1.414(c)-4(b)(5)(ii). Don’t treat both businesses as a
single employer to figure the credit. If you and your spouse
are both eligible small employers, you can file two Forms
8941 with a jointly filed Form 1040 or 1040-SR.
Example 3. You offer health insurance coverage to
employees under a qualifying arrangement that requires
you to pay 60% of the premium cost for employee-only
coverage for each employee enrolled in any health
insurance coverage you provide to employees. The total
premium for each employee enrolled in employee-only
coverage is $5,200 per year or $100 ($5,200 ÷ 52) for
each weekly payday. The total premium for each
Credit Period
For tax years beginning after 2013, the credit period
during which the credit can be claimed is a
2-consecutive-tax-year period beginning with the first tax
year in which:
employee enrolled in family coverage is $13,000 per year
or $250 ($13,000 ÷ 52) for each weekly payday.
Each payday, you contribute $60 (60% of $100) toward
An eligible small employer (or any predecessor) files an
•
the premium cost of each employee enrolled in
income tax return with an attached Form 8941 with line A
checked “Yes” and a positive amount on line 12, or
employee-only coverage and withhold the remaining $40
from the employee's paycheck to obtain the $100 total
weekly premium. Each payday, you contribute $60 (the
same amount you pay toward the premiums of employees
enrolled in employee-only coverage) toward the premium
cost of each employee enrolled in family coverage and
withhold the remaining $190 from the employee’s
paycheck to obtain the $250 total weekly premium.
A tax-exempt eligible small employer (or any
•
predecessor) files Form 990-T with an attached Form
8941 with line A checked “Yes” and a positive amount on
line 12.
Employer Premiums Paid
Only premiums you paid for health insurance coverage
under a qualifying arrangement (discussed later) for
individuals considered employees are counted when
figuring your credit.
To determine the premiums you paid during the tax
year, multiply the number of pay periods during which the
-2-
Instructions for Form 8941 (2023)
employee was enrolled in the health insurance coverage
by $60. For example, you would’ve paid $3,120 ($60 × 52)
for an employee who was enrolled for the entire tax year.
You would’ve paid $600 ($60 × 10) for an employee who
was only enrolled for 10 pay periods. You will need an
additional set of calculations if the premium amounts
changed during the tax year.
surcharge for nonparticipation). However, for purposes of
figuring the credit, the employer contributions are taken
into account, including those contributions attributable to
an employee’s participation in a wellness program.
Tobacco surcharge. Any additional amount you or your
employee pays to cover a tobacco surcharge isn’t taken
into account in figuring the uniform percentage
requirement. Amounts you or your employee pays to cover
a tobacco surcharge aren’t considered premiums paid for
health insurance coverage when figuring this credit.
Health Insurance Coverage
For tax years beginning after 2013, health insurance
coverage generally means coverage provided to
employees enrolled in a qualified health plan offered
through a Small Business Health Options Program
(SHOP) Marketplace. For an exception that applies to
certain employers in certain counties, see the instructions
coverage means coverage, as defined under Health
Insurance Coverage in the 2013 Instructions for Form
8941.
Dependent coverage. Premiums you pay for dependent
coverage aren’t subject to the uniform percentage
requirement. You aren’t required to pay a uniform
percentage (not less than 50%) for dependent coverage.
Arrangements with composite billing. An arrangement
that requires you to pay a uniform premium for each
enrolled employee (composite billing) and offers different
tiers of coverage can be a qualifying arrangement even if it
requires you to pay a uniform percentage that is less than
50% of the premium cost for employees not enrolled in
employee-only coverage. It is a qualifying arrangement
(assuming employee-only coverage is the least expensive
tier of coverage) if it requires you to pay each of the
following amounts if you make the relevant tier of coverage
available.
A stand-alone dental plan offered through a SHOP
exchange will be considered a qualified health
plan for purposes of the credit.
TIP
Employer premiums paid for health insurance
coverage can be counted in figuring the credit only
if the premiums are paid under a qualifying
!
CAUTION
arrangement.
A uniform percentage (not less than 50%) of the
•
premium cost for each employee (if any) enrolled in
employee-only coverage.
Qualifying Arrangement
A uniform amount that is no less than the amount you
•
A qualifying arrangement is generally an arrangement that
requires you to pay a uniform percentage (not less than
50%) of the premium cost for each enrolled employee's
health insurance coverage (defined earlier). An
would’ve paid toward employee-only coverage for each
employee (if any) enrolled in family coverage.
A uniform amount that is no less than the amount you
•
would’ve paid toward employee-only coverage for each
employee (if any) enrolled in any other tier of coverage
(figured separately for each tier).
arrangement that offers different tiers of coverage (for
example, employee-only and family coverage) is generally
a qualifying arrangement if it requires you to pay a uniform
percentage (not less than 50%) separately for each tier of
coverage you offer. However, an arrangement can be a
qualifying arrangement even if it requires you to pay a
uniform percentage that is less than 50% of the premium
cost for some employees.
Arrangements with list billing and only employee-on-
ly coverage. An arrangement that requires you to pay a
separate premium for each employee based on age or
other factors (list billing) that only provides employee-only
coverage can be a qualifying arrangement even if it
requires you to pay a uniform percentage that is less than
50% of the premium cost for some employees. It is a
qualifying arrangement if it requires you to pay either of
the following amounts.
For more information about the following exceptions,
see Regulations section 1.45R-4.
State or local law. You will be treated as satisfying the
uniform percentage requirement if your failure to otherwise
satisfy the requirement was solely attributable to
additional contributions you made to certain employees to
comply with state or local law.
A uniform percentage (not less than 50%) of the
•
premium charged for each employee enrolled in the
employee-only coverage.
A uniform percentage (not less than 50%) of your
•
employer-computed composite rate (defined later) for your
employee-only coverage for each employee enrolled in
the employee-only coverage.
Wellness program. If a plan of an employer provides a
wellness program, for purposes of meeting the uniform
percentage requirement, the following applies. Any
additional amount of the employer contribution attributable
to an employee’s participation in the wellness program
over the employer contribution with respect to an
Arrangements with list billing and other tiers of cov-
erage. An arrangement that requires you to pay a
separate premium for each employee based on age or
other factors (list billing) that provides other tiers of
coverage can be a qualifying arrangement even if it
requires you to pay a uniform percentage that is less than
50% of the premium cost for some employees. It is a
qualifying arrangement (assuming employee-only
coverage is the least expensive tier of coverage) if it
employee that doesn’t participate in the wellness program
isn’t considered in calculating the uniform percentage
requirement. This is true whether the difference is due to a
discount for participation or a surcharge for
nonparticipation. The employer contribution for employees
who don’t participate in the wellness program must be at
least 50% of the premium (including any premium
Instructions for Form 8941 (2023)
-3-
requires you to pay each of the following amounts if you
make the relevant tier of coverage available.
Net premium payments are employer premiums paid
(discussed earlier) minus the amount of any state tax
credits you received or will receive and any state premium
subsidies paid either to you or directly to your insurance
provider for premiums for health insurance coverage you
provide under a qualifying arrangement to individuals
considered employees.
A uniform percentage (not less than 50%) for each
•
employee enrolled in employee-only coverage, as
discussed under Arrangements with list billing and only
employee-only coverage, earlier.
A uniform amount that is either equal to the amount you
•
would’ve paid toward employee-only coverage (as
discussed above), a uniform percentage (not less than
50%) of the premium charged, or a uniform percentage
(not less than 50%) of your employer-computed
Payroll Tax Limitation for Tax-Exempt
Eligible Small Employers
The credit for tax-exempt eligible small employers can’t
exceed the amount of certain payroll taxes. For tax years
beginning in 2023, payroll taxes, for this purpose, mean
only the following taxes.
composite rate (defined below) for your family coverage,
for each employee (if any) enrolled in family coverage.
A uniform amount that is either equal to the amount you
•
would’ve paid toward employee-only coverage (as
discussed above), a uniform percentage (not less than
50%) of the premium charged, or a uniform percentage
(not less than 50%) of your employer-computed
composite rate (defined below) for any other tier of
coverage, for each employee (if any) enrolled in any other
tier of coverage (figured separately for each tier).
Federal income taxes the tax-exempt employer was
•
required to withhold from employees’ wages in calendar
year 2023.
Medicare taxes the tax-exempt employer was required
•
to withhold from employees’ wages in calendar year 2023.
Medicare taxes the tax-exempt employer was required
•
to pay for calendar year 2023.
Employer-computed composite rate. The
Premium Deduction Reduced
employer-computed composite rate for a tier of coverage
is the average rate determined by adding the premiums for
that tier of coverage for all employees eligible to
participate in the health insurance plan (whether or not
they actually receive coverage under the plan or under
that tier of coverage) and dividing by the total number of
such eligible employees.
You must reduce your deduction for the cost of providing
health insurance coverage to your employees by the
amount of any credit for small employer health insurance
premiums allowed with respect to the coverage.
More Information
For more information about this credit, see the following.
More than one plan. Different types of health insurance
plans are generally not aggregated for purposes of
meeting the qualifying arrangement requirement. For
example, if you offer a major medical insurance plan and a
stand-alone vision plan, you generally must separately
satisfy the requirements for a qualifying arrangement with
respect to each type of coverage. For exceptions, see
Regulations section 1.45R-4(c).
State subsidies and credits. For this purpose, if you’re
entitled to a state tax credit or a state premium subsidy
paid directly to you for premiums you paid, don’t reduce
the amount you paid by the credit or subsidy amount.
Also, if a state pays a premium subsidy directly to your
insurance provider, treat the subsidy amount as an
amount you paid for employee health insurance coverage.
Section 45R.
•
•
•
Regulations sections 1.45R-0 through 1.45R-5.
Specific Instructions
Partnerships, S corporations, cooperatives,
estates, trusts, and tax-exempt eligible small
employers must file this form to claim the credit.
TIP
All other taxpayers must not complete or file this form if
their only source for this credit is a partnership, S
corporation, cooperative, estate, or trust. Instead, they
must report this credit directly on line 4h in Part III of Form
3800.
State Premium Subsidy and Tax
Credit Limitation
Use Worksheets 1 through 7 to figure the amounts to
report on various lines of Form 8941.
Your credit may be reduced if you’re entitled to a state tax
credit or a state premium subsidy for the cost of health
insurance coverage you provide under a qualifying
arrangement to individuals considered employees. The
state tax credit may be refundable or nonrefundable and
the state premium subsidy may be paid to you or directly
to your insurance provider.
Use Worksheets 1, 2, and 3 to figure the amounts to
•
report on lines 1, 2, and 3 of Form 8941.
Use Worksheet 4 to figure the amounts to report on
•
lines 4, 5, and 13 of Form 8941.
Use Worksheets 5, 6, and 7 to figure the amounts to
•
report on lines 8, 9, and 14 of Form 8941.
Line A
Although a state tax credit or premium subsidy paid
directly to you doesn’t reduce the amount of your
employer premiums paid, and although a state premium
subsidy paid directly to an insurance provider is treated as
an employer premium you paid, the amount of your credit
can’t be more than your net premium payments.
Answer “Yes” if one of the following applies.
You paid premiums for employee health insurance
•
coverage you provided through a SHOP Marketplace or
through a direct enrollment process, if available in your
state.
-4-
Instructions for Form 8941 (2023)
You qualify for an exception to this requirement, as
•
Worksheet 1. Information Needed To
Complete Line 1 and Worksheets 2
and 3
discussed below.
If you answer “Yes” because you paid premiums for
employee health insurance coverage you provided
through a SHOP Marketplace, enter the Marketplace
identifier, if any.
If you need more rows, use a separate sheet and include
the additional amounts in the totals below.
If you answer “No,” don’t file Form 8941 unless you’re
filing it for a partnership, S corporation, cooperative,
estate, trust, or tax-exempt eligible small employer that
received from another entity a credit that must be reported
on line 15. For more information, see the instructions for
line 15.
(a)
(b)
(c)
Employee
Wages
Paid
Individuals
Considered
Employees
Employee
Hours of
Service
ꢀ1.
ꢀ2.
ꢀ3.
ꢀ4.
ꢀ5.
ꢀ6.
ꢀ7.
ꢀ8.
ꢀ9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
Waiver for Hawaii. Hawaii has received a 5-year State
Innovation Waiver under section 1332 of the Affordable
Care Act that has been extended for 5 more years.
Employers in Hawaii can’t participate in the SHOP
Marketplace or claim the credit for insurance premiums
paid for health plan years beginning after 2016. For more
Exception for eligible small employers in certain
counties. For calendar year 2023, SHOP Marketplaces
in certain counties across the United States didn’t have
qualified health plans available for employers to offer to
employees. However, relief is available, which allows
eligible small employers with a principal business address
in those counties to claim the credit for 2023 if they
properly claimed the credit under section 45R for all or
part of 2022. For details, see Notice 2018-27, 2018-20,
I.R.B. 580, available at IRS.gov/irb/
To see whether a particular county has coverage
available through a SHOP Exchange for 2023 and
TIP
enter “plans and prices” in the search box.
Line C
Answer “Yes” if a tax return you (or any predecessor) filed
for a tax year beginning after 2013 and before 2022
included a Form 8941 with line A checked “Yes” and
line 12 showing a positive amount. For more information,
If you answer “Yes,” don’t file Form 8941 unless you’re
filing it for a partnership, S corporation, cooperative,
estate, trust, or tax-exempt eligible small employer that
received from another entity a credit that must be reported
on line 15. An entity that qualifies for this exception
shouldn’t report any amount on line 12. For more
information, see the instructions for line 15.
Totals:
Column (a), Individuals Considered
Employees
Enter the name or other identifying information for all
individuals considered employees for purposes of this
credit.
In general, all employees who perform services for you
during the tax year are taken into account in determining
your FTEs, average annual wages, and premiums paid.
Rules that apply to certain types of employees are
discussed below.
Instructions for Form 8941 (2023)
-5-
discussed above. A sole proprietor must include both
business and nonbusiness employees to determine FTEs,
average annual wages, and premiums paid.
Ministers. A minister performing services in the exercise
of the minister’s ministry is treated as self-employed for
social security and Medicare purposes. However, for
credit purposes, whether a minister is an employee or
self-employed is determined under the common law test
for determining worker status. Self-employed ministers
aren’t considered employees.
Excluded employees. The following individuals aren’t
considered employees when you figure this credit. Hours
and wages of these employees and premiums paid for
them aren’t counted when you figure your credit.
The owner of a sole proprietorship.
•
•
•
A partner in a partnership.
A shareholder who owns (after applying the section 318
constructive ownership rules) more than 2% of an S
corporation.
A shareholder who owns (after applying the section 318
•
constructive ownership rules) more than 5% of the
outstanding stock or stock possessing more than 5% of
the total combined voting power of all stock of a
corporation that isn’t an S corporation.
Column (b), Employee Hours of
Service
Enter the total hours of service for the tax year for each
employee listed in column (a). Don’t enter more than
2,080 hours for any employee. But enter -0- for seasonal
employees who worked 120 or fewer days during the tax
year.
A person who owns more than 5% of the capital or
•
profits interest in any other business that isn’t a
corporation.
Family members or a member of the household who
•
isn’t a family member but qualifies as a dependent on the
individual income tax return of a person listed above.
Family members include a child (or descendant of a
child), a sibling or step-sibling, a parent (or ancestor of a
parent), a step-parent, a niece or nephew, an aunt or
uncle, or a son-in-law, daughter-in-law, father-in-law,
mother-in-law, brother-in-law, or sister-in-law. A spouse of
any owner or family member listed above is also
considered a family member for this purpose.
Employee hours of service. An employee’s hours of
service for a year include the following.
Each hour for which the employee is paid, or entitled to
•
payment, for the performance of duties for the employer
during the employer’s tax year.
Each hour for which an employee is paid, or entitled to
•
payment, by the employer on account of a period of time
during the employer’s tax year during which no duties are
performed due to vacation, holiday, illness, incapacity
(including disability), layoff, jury duty, military duty, or leave
of absence (except that no more than 160 hours of service
are required to be counted for an employee on account of
any single continuous period during which the employee
performs no duties).
Former employees. Premiums paid on behalf of a
former employee with no hours of service may be treated
as paid on behalf of an employee for purposes of figuring
the credit, provided that, if so treated, the former
employee is also treated as an employee for purposes of
the uniform percentage requirement.
Leased employees. Don’t use premiums paid by the
leasing organization to figure your credit. Also, a leased
employee who isn’t a common law employee is
considered an employee for credit purposes if the
employee does all the following.
To figure the total number of hours of service you must
take into account for an employee for the year, you can
use any of the following methods.
Actual-hours-worked method. Determine actual
hours of service from records of hours worked and hours
for which payment is made or due (payment is made or
due for vacation, holiday, illness, incapacity, etc., as
described above).
Provides services to you under an agreement between
•
you and a leasing organization.
Has performed services for you (or for you and a related
•
Days-worked equivalency method. Use a
person) substantially full time for at least 1 year.
Performs services under your primary direction or
days-worked equivalency whereby the employee is
credited with 8 hours of service for each day for which the
employee would be required to be credited with at least 1
hour of service under the rules described above.
Weeks-worked equivalency method. Use a
weeks-worked equivalency whereby the employee is
credited with 40 hours of service for each week for which
the employee would be required to be credited with at
least 1 hour of service under the rules described above.
•
control.
But don’t use hours, wages, or premiums paid with
respect to the initial year of service on which leased
employee status is based.
Seasonal employees. Employees who perform labor or
services on a seasonal basis and perform labor or
services for you 120 or fewer days during the tax year
aren’t considered employees in determining FTEs and
average annual wages. But premiums paid on their behalf
are counted in determining the amount of the credit.
Seasonal workers include retail workers employed
exclusively during holiday seasons. Seasonal workers
also include workers employed exclusively during the
summer.
Household and other nonbusiness employees.
Household employees and other employees who aren’t
performing services in your trade or business are
considered employees if they otherwise qualify, as
Column (c), Employee Wages Paid
Complete Worksheet 2 before you complete
column (c) of Worksheet 1. Do not complete
!
CAUTION
column (c) if Worksheet 2, line 3, is 25 or more.
Enter the total wages paid for the tax year for each
employee listed in column (a). But enter -0- for seasonal
employees who worked 120 or fewer days during the tax
year.
-6-
Instructions for Form 8941 (2023)
Wages, for this purpose, mean wages subject to social
security and Medicare tax withholding determined without
considering any wage base limit.
Worksheet 4. Information Needed To
Complete Lines 4, 5, and 13 and
Worksheet 7
Worksheet 2. Information Needed To
Complete Line 2 (FTEs)
If you need more rows, use a separate sheet and include
the additional amounts in the totals below.
Your credit is reduced if you had more than 10 FTEs for
the tax year. If you had 25 or more FTEs for the tax year,
your credit is reduced to zero.
(a)
(d)
Enrolled
(b)
(c)
Enrolled
Employee
Hours of
Service
Individuals
Considered
Employees
Employer
Premiums
Paid
Adjusted
Average
Premiums
1. Enter the total employee hours of
service from Worksheet 1, column
(b) . . . . . . . . . . . . . . . . . . . . . . . . .
Hours of service per FTE . . . . . . . . .
1.
2.
ꢀ1.
2,080
2.
ꢀ2.
ꢀ3.
ꢀ4.
ꢀ5.
ꢀ6.
ꢀ7.
ꢀ8.
ꢀ9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
3. Full-time equivalent employees.
Divide line 1 by line 2. If the result isn’t a
whole number (0, 1, 2, etc.), generally
round the result down to the next
lowest whole number. For example,
round 2.99 down to 2. However, if the
result is less than one, enter 1. Report
this number on Form 8941, line 2 . . .
3.
Worksheet 3. Information Needed To
Complete Line 3 (Average Annual
Wages)
Your credit is reduced if you paid average annual wages of
more than $30,000 for the tax year. If you paid average
annual wages of $62,000 or more for the tax year, your
credit is reduced to zero.
1. Enter the total employee wages paid
from Worksheet 1, column (c) . . . . . .
1.
2.
2. Enter FTEs from Worksheet 2,
line 3 . . . . . . . . . . . . . . . . . . . . . . .
3. Average annual wages. Divide line 1
by line 2. If the result isn’t a multiple of
$1,000 ($1,000, $2,000, $3,000, etc.),
round the result down to the next
lowest multiple of $1,000. For example,
round $2,999 down to $2,000. Report
this amount on Form 8941, line 3 . . .
3.
Totals:
Column (a), Enrolled Individuals
Considered Employees
Enter the name or other identifying information for each
individual listed in column (a) of Worksheet 1 who was
enrolled in health insurance coverage you provided to
employees during the tax year under a qualifying
arrangement. For details, see Health Insurance Coverage
Instructions for Form 8941 (2023)
-7-
enrolled for the entire tax year. You would’ve paid $570
($57 × 10) if the employee was only enrolled for 10 pay
periods. You’ll need an additional set of calculations if the
premium amounts changed during the tax year.
Column (b), Employer Premiums Paid
Enter the total employer premiums paid for the tax year for
each employee listed in column (a). For details, see
Employer Premiums Paid, earlier.
Column (d), Enrolled Employee Hours
of Service
Column (c), Adjusted Average
Premiums
Don’t complete column (d) of Worksheet 4 if Form
Your credit is reduced if the employer premiums paid are
more than the employer premiums that would’ve been
paid if individuals considered employees were enrolled in
a plan with a premium equal to the average premium for
the small group market in the rating area in which the
employee enrolls for coverage.
8941, line 12, is zero.
!
CAUTION
Enter the amount from column (b) of Worksheet 1 for
each employee listed in column (a) of Worksheet 4.
Worksheet 5. Information Needed To
Complete Line 8 (If Line 2 Is More
Than 10)
The rating area in which an employee enrolls for
coverage is generally the rating area where your business
is located (based on your primary business address). You
will generally have selected a plan in your rating area that
covers all employees located within or outside your rating
area. However, if you have multiple businesses or
operations in multiple states, and have set up plans in
more than one SHOP Marketplace, the average premiums
may be different for employees enrolled in each SHOP
Marketplace.
1. Enter the amount from Form 8941,
line 7 . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Enter the number from Form
8941, line 2 . . . . . . . . . . . .
2.
3.
3. Subtract 10 from line 2 . . . . .
Enter, for each employee listed in column (a), the
premiums you would’ve paid if the employee had enrolled
in a plan or plans with a total premium equal to the
average premium for the small group market in the rating
area in which the employee enrolls for coverage.
4. Divide line 3 by 15. Enter the
result as a decimal (rounded to
at least 3 places) . . . . . . . .
4.
5. Multiply line 1 by line 4 . . . . . . . . . . . . . .
5.
6.
6. Subtract line 5 from line 1. Report this
amount on Form 8941, line 8 . . . . . . . . .
To find the average premium for the small group market
in a rating area for tax years beginning in 2023, see the
average premium tables at the end of these instructions.
Family coverage includes any coverage other than
employee-only coverage.
Example 4. Assume the same facts that were used in
Example 3. The $60 you contribute each payday toward
employee health insurance coverage is 60% ($60 ÷ $100)
of the weekly premium for each employee enrolled in
employee-only coverage and 24% ($60 ÷ $250) of the
weekly premium for each employee enrolled in family
coverage.
Worksheet 6. Information Needed To
Complete Line 9 (If Line 3 Is More
Than $30,000)
1. Enter the amount from Form 8941,
line 8 . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Enter the amount from Form
8941, line 7 . . . . . . . . . . . . .
2.
3. Enter the amount from Form
8941, line 3 . . . . . . . . . . . . .
In this situation, the total average premium limitation
amounts that apply are 60% of the applicable average
premium amounts for each employee enrolled in
employee-only coverage and 24% of the applicable
average premium amounts for each employee enrolled in
family coverage.
You have an employee enrolled in employee-only
coverage who enrolled for coverage in your local rating
area. The applicable employee-only average premium
amount for the rating area is $4,940 or $95 ($4,940 ÷ 52)
for each weekly payday. The amount you would’ve paid
toward this employee’s health insurance coverage based
on the average premiums is $57 (60% of $95) each
payday.
To determine the premiums you would’ve paid for this
employee during the tax year if the employee had enrolled
in an average premium plan, multiply the number of pay
periods during which your employee was enrolled in the
health insurance coverage by $57. For example, you
would’ve paid $2,964 ($57 × 52) if the employee was
3.
4.
4. Subtract $30,700 from line 3
.
5. Divide line 4 by $30,700. Enter
the result as a decimal (rounded
to at least 3 places) . . . . . . . .
5.
6. Multiply line 2 by line 5 . . . . . . . . . . . . . .
6.
7.
7. Subtract line 6 from line 1. Report this
amount on Form 8941, line 9 . . . . . . . . .
Line 10
Enter the total amount of any state premium subsidies
paid and any state tax credits available to you for
premiums included on line 4. For details, see State
-8-
Instructions for Form 8941 (2023)
its tax liability. Therefore, to figure the unused amount of
the credit allocated to patrons, the cooperative must first
figure its tax liability. While any excess is allocated to
patrons, any credit recapture applies as if the cooperative
had claimed the entire credit.
Worksheet 7. Information Needed To
Complete Line 14 (If Line 12 Is More
Than Zero)
If the cooperative is subject to the passive activity rules,
include on line 15 any credit for small employer health
insurance premiums from passive activities disallowed for
prior years and carried forward to this year. Complete
Form 8810, Corporate Passive Activity Loss and Credit
Limitations, to determine the allowed credit that must be
allocated to patrons. For details, see the Instructions for
Form 8810.
Estates and trusts. Allocate the credit on line 16
between the estate or trust and the beneficiaries in the
same proportion as income was allocated and enter the
beneficiaries’ share on line 17.
1. Enter the total enrolled employee hours of
service from Worksheet 4, column
(d) . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Hours of service per FTE . . . . . . . . . .
1.
2.
2,080
3. Divide line 1 by line 2. If the result isn’t a
whole number (0, 1, 2, etc.), generally
round the result down to the next
lowest whole number. For example, round
2.99 down to 2. However, if the result is
less than one, enter 1. Report this
number on Form 8941, line 14 . . . . . .
3.
If the estate or trust is subject to the passive activity
rules, include on line 15 any credit for small employer
health insurance premiums from passive activities
disallowed for prior years and carried forward to this year.
Complete Form 8582-CR, Passive Activity Credit
Limitations, to determine the allowed credit that must be
allocated between the estate or trust and the
beneficiaries. For details, see the Instructions for Form
8582-CR.
Line 15
Enter any credit for small employer health insurance
premiums from:
Schedule K-1 (Form 1065), Partner's Share of Income,
•
Deductions, Credits, etc., box 15 (code BA);
Schedule K-1 (Form 1120-S), Shareholder's Share of
•
Income, Deductions, Credits, etc., box 13 (code BA);
Schedule K-1 (Form 1041), Beneficiary’s Share of
•
Income, Deductions, Credits, etc., box 13 (code G); and
Form 1099-PATR, Taxable Distributions Received From
•
Line 19
Cooperatives, box 12, or other notice of credit allocation.
Enter the total amount of certain payroll taxes. Payroll
taxes, for this purpose, mean only the following taxes.
Partnerships, S corporations, cooperatives,
estates, trusts, and tax-exempt eligible small
Federal income taxes the tax-exempt employer was
TIP
•
employers report the above credits on line 15. All
other filers figuring a separate credit on earlier lines also
report the above credits on line 15. All others not using
earlier lines to figure a separate credit must report the
above credits directly on Form 3800, Part lll, line 4h.
required to withhold from employees’ wages in calendar
year 2023.
Medicare taxes the tax-exempt employer was required
•
to withhold from employees’ wages in calendar year 2023.
Medicare taxes the tax-exempt employer was required
•
to pay for calendar year 2023.
Line 17
Cooperatives. A cooperative described in section
1381(a) must allocate to its patrons the credit in excess of
Instructions for Form 8941 (2023)
-9-
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the
United States. You are required to give us the information. We need it to ensure that you are complying with these laws
and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden
for individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123
and is included in the estimates shown in the instructions for their individual and business income tax return. The
estimated burden for all other taxpayers who file this form is shown below.
Recordkeeping .
Learning about the law or the form.
Preparing and sending the form to the IRS
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8 hr., 8 min.
1 hr., 2 min.
2 hr., 5 min.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,
we would be happy to hear from you. See the instructions for the tax return with which this form is filed.
-10-
Instructions for Form 8941 (2023)
Average Premiums Needed To Figure Adjusted Amounts on Worksheet 4
The following tables list the average
Limestone
Lowndes
Macon
7,262
8,391
7,241
7,262
7,241
7,241
7,241
7,468
7,241
8,391
7,893
7,241
7,241
7,241
7,241
7,210
7,061
7,061
7,241
7,241
7,241
7,665
7,061
7,241
7,241
7,241
23,301
23,453
20,533
23,301
20,533
20,533
20,533
22,163
20,533
23,453
19,596
20,533
20,533
20,533
20,533
21,092
22,250
22,250
20,533
20,533
20,533
21,879
22,250
20,533
20,533
20,533
Petersburg
11,771
31,062
31,062
31,062
31,062
30,930
29,868
30,930
31,062
premiums for the small group market
in each rating area generally listed by
county for each state for tax years
beginning in 2023.
Prince of Wales-Hyder 11,771
Sitka
11,771
11,771
12,011
11,303
12,011
11,771
Madison
Marengo
Marion
Skagway
Southeast Fairbanks
Valdez Cordova
Wade Hampton
Alabama
Marshall
Mobile
Employee- Dependent,
County
Autauga
Baldwin
Barbour
Bibb
Only
Family, etc.
23,453
20,533
20,533
22,250
22,250
20,533
20,533
20,924
20,533
20,533
22,250
20,533
20,533
20,533
20,533
20,533
22,810
20,533
20,533
20,533
20,533
20,533
20,533
20,533
20,533
23,453
20,533
22,226
20,533
20,533
22,014
21,879
21,879
22,014
22,014
20,533
22,250
20,533
22,810
19,596
19,185
Wrangell City and
Borough
8,391
7,241
7,241
7,061
7,061
7,241
7,241
6,836
7,241
7,241
7,061
7,241
7,241
7,241
7,241
7,241
8,701
7,241
7,241
7,241
7,241
7,241
7,241
7,241
7,241
8,391
7,241
6,539
7,241
7,241
7,505
7,665
7,665
7,505
7,505
7,241
7,061
7,241
8,701
7,893
6,462
Monroe
Montgomery
Morgan
Perry
Yakutat
12,011
12,011
30,930
30,930
Yukon Koyukuk
Arizona
Blount
Pickens
Pike
Bullock
Butler
Employee- Dependent,
Only
County
Apache
Cochise
Coconino
Gila
Family, etc.
23,802
21,771
23,802
20,592
21,771
21,771
24,548
22,558
23,802
23,802
21,227
20,592
21,227
21,670
24,548
Randolph
Russell
8,205
7,758
8,205
7,732
7,758
7,758
8,893
7,176
8,205
8,205
7,513
7,732
7,513
7,412
8,893
Calhoun
Chambers
Cherokee
Chilton
Choctaw
Clarke
Shelby
St. Clair
Sumter
Graham
Greenlee
La Paz
Talladega
Tallapoosa
Tuscaloosa
Walker
Clay
Maricopa
Mohave
Navajo
Pima
Cleburne
Coffee
Washington
Wilcox
Colbert
Conecuh
Coosa
Winston
Pinal
Santa Cruz
Yavapai
Yuma
Alaska
Covington
Crenshaw
Cullman
Dale
Employee- Dependent,
Only
County
Family, etc.
30,930
30,930
29,868
29,868
30,930
30,930
29,868
30,930
31,062
31,062
31,062
30,930
31,062
30,930
30,930
30,930
30,930
30,930
30,930
Aleutians East
Aleutians West
Anchorage
12,011
12,011
11,303
11,303
12,011
12,011
11,303
12,011
11,771
11,771
11,771
12,011
11,771
12,011
12,011
12,011
12,011
12,011
12,011
Arkansas
Dallas
Employee- Dependent,
Only
DeKalb
Elmore
Escambia
Etowah
Fayette
Franklin
Geneva
Greene
Hale
County
Arkansas
Ashley
Family, etc.
17,389
17,389
21,429
21,429
21,429
17,389
23,029
21,429
17,389
18,872
21,560
19,164
17,389
23,029
19,164
Bethel
7,140
7,140
7,244
7,244
7,244
7,140
7,695
7,244
7,140
6,191
7,751
7,028
7,140
7,695
7,028
Bristol Bay
Denali
Baxter
Dillingham
Benton
Boone
Fairbanks North Star
Haines
Bradley
Calhoun
Carroll
Hoonah-Angoon
Juneau
Henry
Kenai Peninsula
Ketchikan Gateway
Kodiak Island
Lake and Peninsula
Matanuska Susitna
Nome
Chicot
Houston
Jackson
Jefferson
Lamar
Clark
Clay
Cleburne
Cleveland
Columbia
Conway
Lauderdale
Lawrence
Lee
North Slope
Northwest Arctic
2023 Average Premium Tables
-11-
Craighead
Crawford
Crittenden
Cross
7,751
6,714
7,751
7,751
7,140
7,140
7,140
7,028
6,714
7,751
6,191
7,028
7,751
7,695
6,191
7,695
7,751
7,751
7,751
7,140
6,714
7,695
7,751
7,140
7,140
7,695
6,714
7,028
7,244
7,244
7,695
7,751
7,140
6,191
7,695
7,244
7,695
7,028
7,140
6,191
7,751
6,714
7,028
7,028
7,028
7,751
7,028
6,714
7,244
6,714
7,695
7,751
7,751
21,560
21,788
21,560
21,560
17,389
17,389
17,389
19,164
21,788
21,560
18,872
19,164
21,560
23,029
18,872
23,029
21,560
21,560
21,560
17,389
21,788
23,029
21,560
17,389
17,389
23,029
21,788
19,164
21,429
21,429
23,029
21,560
17,389
18,872
23,029
21,429
23,029
19,164
17,389
18,872
21,560
21,788
19,164
19,164
19,164
21,560
19,164
21,788
21,429
21,788
23,029
21,560
21,560
Stone
7,751
7,695
7,028
7,244
7,028
7,751
7,028
21,560
23,029
19,164
21,429
19,164
21,560
19,164
Santa Clara
Santa Cruz
Shasta
Sierra
9,709
9,395
9,825
9,825
9,825
8,407
8,407
9,008
9,825
9,825
9,825
9,008
9,825
8,551
8,099
9,825
28,911
26,386
23,668
23,668
23,668
22,859
22,859
24,693
23,668
23,668
23,668
24,693
23,668
25,169
24,093
23,668
Union
Van Buren
Washington
White
Dallas
Siskiyou
Solano
Sonoma
Stanislaus
Sutter
Desha
Woodruff
Yell
Drew
Faulkner
Franklin
Fulton
California
Tehama
Trinity
Employee- Dependent,
Only
County
Family, etc.
26,876
23,668
23,668
23,668
23,668
23,668
26,914
23,668
24,093
25,788
23,668
23,668
22,422
22,422
20,242
25,788
23,668
23,668
24,150
25,788
22,859
24,693
23,668
24,693
23,668
22,422
26,386
22,859
23,668
26,021
24,093
23,668
24,188
24,093
26,386
24,188
19,698
32,092
24,693
25,169
30,804
25,169
Garland
Grant
Alameda
Alpine
9,991
9,825
9,825
9,825
9,825
9,825
9,461
9,825
8,099
8,250
9,825
9,825
8,038
8,038
8,576
8,250
9,825
9,825
8,516
8,250
8,407
9,008
9,825
9,008
9,825
8,038
9,395
8,407
9,825
9,098
8,099
9,825
8,823
8,099
9,395
8,823
7,936
9,194
9,008
8,551
10,893
8,551
Tulare
Greene
Hempstead
Hot Spring
Howard
Independence
Izard
Tuolumne
Ventura
Yolo
Amador
Butte
Calaveras
Colusa
Yuba
Colorado
Contra Costa
Del Norte
El Dorado
Fresno
Jackson
Jefferson
Johnson
Lafayette
Lawrence
Lee
Employee- Dependent,
Only
County
Adams
Family, etc.
21,656
23,653
21,656
24,827
23,653
23,653
22,089
21,656
23,653
23,653
21,656
23,653
23,653
23,653
23,653
24,827
21,656
24,827
21,656
24,678
22,503
21,656
23,653
24,678
21,656
24,827
24,827
24,827
23,653
24,827
21,656
23,653
23,653
7,411
8,633
7,411
8,143
8,633
8,633
7,775
7,411
8,633
8,633
7,411
8,633
8,633
8,633
8,633
8,143
7,411
8,143
7,411
7,932
6,583
7,411
8,633
7,932
7,411
8,143
8,143
8,143
8,633
8,143
7,411
8,633
8,633
Glenn
Alamosa
Arapahoe
Archuleta
Baca
Humboldt
Imperial
Inyo
Lincoln
Little River
Logan
Kern
Bent
Kings
Boulder
Broomfield
Chaffee
Cheyenne
Clear Creek
Conejos
Costilla
Crowley
Custer
Lake
Lonoke
Madison
Marion
Lassen
Los Angeles
Madera
Miller
Marin
Mississippi
Monroe
Montgomery
Nevada
Newton
Ouachita
Perry
Mariposa
Mendocino
Merced
Modoc
Delta
Mono
Denver
Monterey
Napa
Dolores
Douglas
Eagle
Phillips
Pike
Nevada
Orange
El Paso
Elbert
Poinsett
Polk
Placer
Plumas
Fremont
Garfield
Gilpin
Pope
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Prairie
Pulaski
Randolph
Saline
Grand
Gunnison
Hinsdale
Huerfano
Jackson
Jefferson
Kiowa
Scott
Searcy
Sebastian
Sevier
Sharp
Kit Carson
St. Francis
-12-
2023 Average Premium Tables
Florida
La Plata
Lake
8,143
8,143
8,694
8,633
8,633
8,054
8,998
8,633
8,143
8,143
8,143
8,054
8,633
8,143
7,411
8,054
7,932
8,633
7,319
8,143
8,633
8,143
8,633
8,143
8,143
8,054
7,932
6,583
8,054
8,306
8,054
24,827
24,827
19,824
23,653
23,653
23,081
21,727
23,653
24,827
24,827
24,827
23,081
23,653
24,827
21,656
23,081
24,678
23,653
20,347
24,827
23,653
24,827
23,653
24,827
24,827
23,081
24,678
22,503
23,081
26,016
23,081
Pasco
7,525
7,371
8,801
7,836
7,489
7,521
7,715
10,257
7,591
7,862
7,668
8,601
7,932
8,323
7,548
7,767
7,947
22,543
22,139
22,081
23,177
20,819
21,644
20,590
27,879
21,601
24,206
22,810
24,552
23,505
20,111
23,347
21,234
23,329
Pinellas
Polk
Employee- Dependent,
County
Alachua
Baker
Only
Family, etc.
22,734
22,501
21,468
23,023
23,208
23,328
22,571
25,787
21,534
22,922
29,682
24,544
23,403
21,209
22,097
21,756
22,670
23,949
23,387
22,553
25,093
23,946
22,503
20,987
24,714
23,493
25,498
25,008
22,612
21,289
20,719
22,557
21,405
24,889
22,838
28,653
23,288
22,899
23,532
21,046
20,829
24,627
24,816
25,476
20,919
28,477
24,963
20,908
24,353
28,912
Larimer
Las Animas
Lincoln
Logan
8,574
7,715
7,461
7,686
8,879
7,925
7,789
8,533
7,757
7,626
7,988
8,265
7,735
7,911
7,679
7,892
8,808
8,034
7,735
7,658
8,083
8,395
7,602
7,526
8,388
8,890
8,138
7,740
7,742
7,568
7,381
8,243
7,903
9,585
7,667
9,230
7,541
7,894
8,248
7,718
6,342
8,016
8,031
8,436
8,332
8,059
8,465
7,953
8,438
8,603
Putnam
Santa Rosa
Sarasota
Seminole
St. Johns
St. Lucie
Sumter
Bay
Bradford
Brevard
Broward
Calhoun
Charlotte
Citrus
Mesa
Mineral
Moffat
Montezuma
Montrose
Morgan
Otero
Suwannee
Taylor
Clay
Union
Collier
Ouray
Volusia
Columbia
DeSoto
Dixie
Park
Wakulla
Walton
Phillips
Pitkin
Washington
Duval
Prowers
Pueblo
Georgia
Escambia
Flagler
Rio Blanco
Rio Grande
Routt
Employee- Dependent,
Only
County
Appling
Atkinson
Bacon
Family, etc.
27,444
22,962
23,290
25,176
24,458
22,594
21,237
22,689
24,744
24,744
20,662
20,662
23,290
24,744
27,444
27,444
20,462
22,689
25,176
23,290
27,444
24,070
23,868
23,290
27,444
20,658
22,433
22,689
21,237
25,176
22,689
24,744
Franklin
Gadsden
Gilchrist
Glades
Gulf
10,583
7,649
7,887
8,463
8,673
8,299
9,031
7,850
8,599
8,599
8,545
8,545
7,887
8,599
10,583
10,583
8,071
7,850
8,463
7,887
10,583
8,130
7,913
7,887
10,583
7,316
8,654
7,850
9,031
8,463
7,850
8,599
Saguache
San Juan
San Miguel
Sedgwick
Summit
Teller
Baker
Baldwin
Banks
Hamilton
Hardee
Hendry
Hernando
Highlands
Hillsborough
Holmes
Indian River
Jackson
Jefferson
Lafayette
Lake
Barrow
Bartow
Ben Hill
Berrien
Bibb
Washington
Weld
Yuma
Connecticut
Bleckley
Brantley
Brooks
Bryan
Employee- Dependent,
Only
County
Family, etc.
29,578
26,680
28,343
27,077
29,443
25,787
22,920
31,760
Fairfield
9,528
9,002
8,527
8,672
9,794
8,729
8,001
8,489
Bulloch
Burke
Hartford
Litchfield
Middlesex
New Haven
New London
Tolland
Lee
Butts
Leon
Calhoun
Camden
Candler
Carroll
Levy
Liberty
Madison
Manatee
Marion
Windham
Catoosa
Charlton
Chatham
Chattahoochee
Chattooga
Cherokee
Clarke
Delaware
Martin
Miami-Dade
Monroe
Nassau
Okaloosa
Okeechobee
Orange
Osceola
Palm Beach
Employee- Dependent,
Only
County
Family, etc.
All
8,846
23,764
District of Columbia
Employee- Dependent,
Only
Clay
County
Family, etc.
Clayton
Clinch
All
9,368
28,176
2023 Average Premium Tables
-13-
Cobb
7,850
7,649
8,599
8,071
8,599
7,850
8,545
8,463
7,913
8,299
8,599
7,850
8,545
8,545
8,463
7,850
8,599
8,599
10,583
9,031
8,071
10,583
8,050
7,850
8,654
7,850
8,299
7,850
8,654
8,071
7,887
8,654
8,599
9,031
7,850
8,299
8,299
8,673
8,130
7,316
8,299
8,130
7,850
8,545
8,599
9,031
7,850
7,649
8,071
8,071
7,649
8,545
7,850
22,689
22,962
24,744
20,462
24,744
22,689
20,662
25,176
23,868
22,594
24,744
22,689
20,662
20,662
25,176
22,689
24,744
24,744
27,444
21,237
20,462
27,444
23,245
22,689
22,433
22,689
22,594
22,689
22,433
20,462
23,290
22,433
24,744
21,237
22,689
22,594
22,594
24,458
24,070
20,658
22,594
24,070
22,689
20,662
24,744
21,237
22,689
22,962
20,462
20,462
22,962
20,662
22,689
Lanier
8,599
7,649
8,463
10,583
8,071
10,583
8,599
8,299
7,316
9,031
7,316
8,071
7,887
7,316
8,599
8,463
8,545
7,649
9,031
8,050
7,316
7,850
9,031
9,031
7,850
8,545
8,654
7,887
7,850
8,654
8,545
8,545
7,316
8,299
8,463
8,071
7,850
8,463
10,583
8,599
7,850
8,299
7,316
8,463
7,316
8,071
10,583
7,316
7,649
8,463
8,599
8,599
7,649
24,744
22,962
25,176
27,444
20,462
27,444
24,744
22,594
20,658
21,237
20,658
20,462
23,290
20,658
24,744
25,176
20,662
22,962
21,237
23,245
20,658
22,689
21,237
21,237
22,689
20,662
22,433
23,290
22,689
22,433
20,662
20,662
20,658
22,594
25,176
20,462
22,689
25,176
27,444
24,744
22,689
22,594
20,658
25,176
20,658
20,462
27,444
20,658
22,962
25,176
24,744
24,744
22,962
Towns
8,299
7,649
7,316
8,599
8,545
8,299
7,316
7,913
7,850
7,887
8,071
8,673
7,887
7,316
7,649
8,299
8,050
8,545
8,071
8,673
8,463
22,594
22,962
20,658
24,744
20,662
22,594
20,658
23,868
22,689
23,290
20,462
24,458
23,290
20,658
22,962
22,594
23,245
20,662
20,462
24,458
25,176
Coffee
Colquitt
Columbia
Cook
Laurens
Lee
Treutlen
Troup
Liberty
Turner
Lincoln
Long
Twiggs
Union
Coweta
Crawford
Crisp
Lowndes
Lumpkin
Macon
Upson
Walker
Walton
Ware
Dade
Dawson
Decatur
DeKalb
Dodge
Dooly
Madison
Marion
Warren
Washington
Wayne
Webster
Wheeler
White
McDuffie
McIntosh
Meriwether
Miller
Dougherty
Douglas
Early
Mitchell
Monroe
Montgomery
Morgan
Murray
Whitfield
Wilcox
Wilkes
Wilkinson
Worth
Echols
Effingham
Elbert
Emanuel
Evans
Muscogee
Newton
Oconee
Oglethorpe
Paulding
Peach
Hawaii
Fannin
Fayette
Floyd
Employee- Dependent,
Only
County
Family, etc.
All
8,011
21,523
Forsyth
Franklin
Fulton
Pickens
Pierce
Idaho
Employee- Dependent,
Only
Gilmer
Glascock
Glynn
Pike
County
Ada
Family, etc.
18,558
18,579
18,200
18,200
16,122
18,200
18,948
18,579
16,122
20,506
16,122
18,200
18,948
18,579
18,200
18,948
20,506
19,086
18,200
18,579
18,200
20,506
18,579
Polk
7,011
6,888
8,437
8,437
7,005
8,437
6,476
6,888
7,005
7,918
7,005
8,437
6,476
6,888
8,437
6,476
7,918
8,172
8,437
6,888
8,437
7,918
6,888
Pulaski
Putnam
Quitman
Rabun
Adams
Bannock
Bear Lake
Benewah
Bingham
Blaine
Gordon
Grady
Greene
Gwinnett
Habersham
Hall
Randolph
Richmond
Rockdale
Schley
Boise
Hancock
Haralson
Harris
Bonner
Bonneville
Boundary
Butte
Screven
Seminole
Spalding
Stephens
Stewart
Sumter
Talbot
Hart
Heard
Camas
Canyon
Caribou
Cassia
Clark
Henry
Houston
Irwin
Jackson
Jasper
Jeff Davis
Jefferson
Jenkins
Johnson
Jones
Taliaferro
Tattnall
Taylor
Clearwater
Custer
Telfair
Elmore
Franklin
Fremont
Gem
Terrell
Thomas
Tift
Lamar
Toombs
-14-
2023 Average Premium Tables
Gooding
Idaho
6,476
8,172
7,918
6,476
7,005
7,005
7,918
8,172
6,476
7,918
6,476
8,172
8,437
6,888
6,888
8,437
7,005
7,918
6,476
6,888
6,888
18,948
19,086
20,506
18,948
16,122
16,122
20,506
19,086
18,948
20,506
18,948
19,086
18,200
18,579
18,579
18,200
16,122
20,506
18,948
18,579
18,579
Fulton
8,720
9,777
8,687
9,101
9,777
8,243
9,777
8,243
8,243
9,646
9,777
9,777
9,777
8,687
8,972
9,777
8,977
9,101
9,101
8,720
8,491
8,720
9,777
8,972
9,902
8,465
8,465
8,687
8,482
9,777
8,720
8,465
9,777
8,720
8,491
9,902
8,465
8,243
8,482
8,687
8,465
8,465
8,972
8,720
9,777
9,646
8,465
9,777
9,777
8,720
8,687
9,777
8,243
23,057
25,949
25,047
20,715
25,949
22,350
25,949
22,350
22,350
23,421
25,949
25,949
25,949
25,047
22,362
25,949
24,388
20,715
20,715
23,057
24,199
23,057
25,949
22,362
24,851
20,916
20,916
25,047
22,961
25,949
23,057
20,916
25,949
23,057
24,199
24,851
20,916
22,350
22,961
25,047
20,916
20,916
22,362
23,057
25,949
23,421
20,916
25,949
25,949
23,057
25,047
25,949
22,350
Saline
9,777
8,465
8,465
8,465
8,465
8,482
8,720
8,972
8,720
9,777
9,646
9,777
8,243
8,687
9,777
9,777
8,243
9,101
9,777
8,972
8,720
25,949
20,916
20,916
20,916
20,916
22,961
23,057
22,362
23,057
25,949
23,421
25,949
22,350
25,047
25,949
25,949
22,350
20,715
25,949
22,362
23,057
Gallatin
Greene
Grundy
Hamilton
Hancock
Hardin
Sangamon
Schuyler
Scott
Jefferson
Jerome
Kootenai
Latah
Shelby
St. Clair
Stark
Lemhi
Lewis
Henderson
Henry
Stephenson
Tazewell
Union
Lincoln
Madison
Minidoka
Nez Perce
Oneida
Owyhee
Payette
Power
Iroquois
Jackson
Jasper
Vermilion
Wabash
Warren
Jefferson
Jersey
Washington
Wayne
Jo Daviess
Johnson
Kane
White
Shoshone
Teton
Whiteside
Will
Kankakee
Kendall
Knox
Twin Falls
Valley
Williamson
Winnebago
Woodford
Washington
Lake
LaSalle
Lawrence
Lee
Indiana
Illinois
Employee- Dependent,
Only
Employee- Dependent,
Only
County
Adams
Allen
Family, etc.
23,214
24,189
22,956
25,391
23,755
25,255
26,469
26,016
21,331
21,619
23,405
26,016
21,619
25,780
24,245
22,956
23,214
23,755
25,780
22,494
24,148
21,619
26,016
24,245
21,331
24,463
23,755
25,780
County
Adams
Alexander
Bond
Family, etc.
20,916
25,949
25,047
22,362
20,916
22,350
25,047
22,362
20,916
23,421
20,916
23,421
25,949
25,047
23,421
23,937
25,949
23,421
22,362
24,851
23,421
24,388
23,421
25,949
25,949
25,949
23,421
25,949
Livingston
Logan
7,571
8,107
7,972
8,516
8,548
8,202
8,081
8,352
8,166
7,522
7,770
8,352
7,522
8,249
8,906
7,972
7,571
8,548
8,249
8,340
8,158
7,522
8,352
8,906
8,166
9,588
8,548
8,249
8,465
9,777
8,687
8,972
8,465
8,243
8,687
8,972
8,465
9,646
8,465
9,646
9,777
8,687
9,646
8,729
9,777
9,646
8,972
9,902
9,646
8,977
9,646
9,777
9,777
9,777
9,646
9,777
Macon
Bartholomew
Benton
Blackford
Boone
Macoupin
Madison
Marion
Boone
Brown
Bureau
Calhoun
Carroll
Marshall
Mason
Brown
Carroll
Massac
McDonough
McHenry
McLean
Menard
Mercer
Monroe
Montgomery
Morgan
Moultrie
Ogle
Cass
Cass
Clark
Champaign
Christian
Clark
Clay
Clinton
Crawford
Daviess
Dearborn
Decatur
DeKalb
Delaware
Dubois
Elkhart
Fayette
Floyd
Clay
Clinton
Coles
Cook
Crawford
Cumberland
DeKalb
DeWitt
Douglas
DuPage
Edgar
Peoria
Perry
Piatt
Pike
Fountain
Franklin
Fulton
Pope
Edwards
Effingham
Fayette
Ford
Pulaski
Putnam
Randolph
Richland
Rock Island
Gibson
Grant
Greene
Franklin
2023 Average Premium Tables
-15-
Hamilton
Hancock
Harrison
Hendricks
Henry
8,202
8,158
7,522
8,202
8,158
8,166
7,571
7,972
8,516
8,548
7,522
7,972
8,081
8,249
8,340
7,571
8,474
8,474
8,081
8,158
8,202
8,340
8,249
8,166
8,081
8,352
8,202
8,516
7,571
8,906
8,249
8,081
7,770
8,249
8,249
8,474
9,588
8,166
8,352
8,548
8,906
7,972
7,522
8,202
8,249
8,340
8,340
7,571
7,770
8,906
8,352
8,352
8,158
25,255
24,148
21,619
25,255
24,148
21,331
23,214
22,956
25,391
23,755
21,619
22,956
26,469
25,780
22,494
23,214
22,352
22,352
26,469
24,148
25,255
22,494
25,780
21,331
26,469
26,016
25,255
25,391
23,214
24,245
25,780
26,469
23,405
25,780
25,780
22,352
24,463
21,331
26,016
23,755
24,245
22,956
21,619
25,255
25,780
22,494
22,494
23,214
23,405
24,245
26,016
26,016
24,148
Vanderburgh
Vermillion
Vigo
9,588
7,770
7,770
7,571
8,516
9,588
7,522
8,158
7,571
8,516
7,571
24,463
23,405
23,405
23,214
25,391
24,463
21,619
24,148
23,214
25,391
23,214
Guthrie
Hamilton
Hancock
Hardin
8,697
6,970
7,445
6,970
8,697
7,311
7,445
7,445
8,032
7,270
7,270
7,095
7,311
7,270
7,270
7,311
7,445
7,311
7,270
7,311
7,311
8,032
7,095
7,311
7,095
6,970
8,697
7,445
8,032
7,311
8,697
7,311
8,032
8,032
8,697
8,032
8,032
8,032
7,095
8,697
6,970
8,697
8,032
7,270
8,697
8,032
6,970
6,970
8,697
8,697
7,311
7,311
7,095
21,249
20,188
21,955
20,188
21,249
19,465
21,955
21,955
22,897
21,569
21,569
22,233
19,465
21,569
21,569
19,465
21,955
19,465
21,569
19,465
19,465
22,897
22,233
19,465
22,233
20,188
21,249
21,955
22,897
19,465
21,249
19,465
22,897
22,897
21,249
22,897
22,897
22,897
22,233
21,249
20,188
21,249
22,897
21,569
21,249
22,897
20,188
20,188
21,249
21,249
19,465
19,465
22,233
Wabash
Warren
Warrick
Washington
Wayne
Harrison
Henry
Howard
Huntington
Jackson
Jasper
Howard
Humboldt
Ida
Wells
Jay
White
Iowa
Jefferson
Jennings
Johnson
Knox
Whitley
Jackson
Jasper
Jefferson
Johnson
Jones
Iowa
Employee- Dependent,
Only
County
Adair
Family, etc.
21,249
21,249
21,955
19,465
21,249
21,569
21,569
20,188
21,955
21,569
22,897
21,955
20,188
20,188
21,249
21,569
21,955
22,897
21,955
21,249
22,897
21,569
21,569
22,897
22,233
19,465
21,249
21,569
19,465
22,897
21,569
21,955
21,955
21,955
21,955
21,249
20,188
20,188
Kosciusko
LaGrange
Lake
8,697
8,697
7,445
7,311
8,697
7,270
7,270
6,970
7,445
7,270
8,032
7,445
6,970
6,970
8,697
7,270
7,445
8,032
7,445
8,697
8,032
7,270
7,270
8,032
7,095
7,311
8,697
7,270
7,311
8,032
7,270
7,445
7,445
7,445
7,445
8,697
6,970
6,970
Keokuk
Kossuth
Lee
Adams
Allamakee
Appanoose
Audubon
Benton
LaPorte
Lawrence
Madison
Marion
Marshall
Martin
Linn
Louisa
Lucas
Black Hawk
Boone
Lyon
Madison
Mahaska
Marion
Marshall
Mills
Bremer
Miami
Buchanan
Buena Vista
Butler
Monroe
Montgomery
Morgan
Newton
Noble
Calhoun
Carroll
Mitchell
Monona
Monroe
Montgomery
Muscatine
O'Brien
Osceola
Page
Cass
Ohio
Cedar
Orange
Owen
Cerro Gordo
Cherokee
Chickasaw
Clarke
Parke
Perry
Pike
Clay
Porter
Palo Alto
Plymouth
Pocahontas
Polk
Clayton
Clinton
Posey
Pulaski
Putnam
Randolph
Ripley
Crawford
Dallas
Pottawattamie
Poweshiek
Ringgold
Sac
Davis
Decatur
Delaware
Des Moines
Dickinson
Dubuque
Emmet
Rush
Scott
Shelby
Scott
Spencer
St. Joseph
Starke
Shelby
Sioux
Story
Fayette
Steuben
Sullivan
Switzerland
Tippecanoe
Tipton
Tama
Floyd
Taylor
Franklin
Fremont
Greene
Grundy
Union
Van Buren
Wapello
Warren
Union
-16-
2023 Average Premium Tables
Washington
Wayne
7,311
7,311
6,970
7,445
7,445
8,032
7,445
7,445
19,465
19,465
20,188
21,955
21,955
22,897
21,955
21,955
Hodgeman
Jackson
Jefferson
Jewell
6,640
7,004
7,004
6,556
7,490
6,640
6,660
6,640
7,646
7,246
7,490
6,556
7,004
7,246
7,004
6,660
7,004
6,660
6,640
7,490
6,556
6,660
6,556
6,640
7,004
7,646
7,246
7,246
7,004
7,246
6,556
6,640
7,246
7,004
6,640
7,246
6,660
6,556
6,660
6,556
7,246
7,246
7,246
6,556
7,246
6,660
6,640
7,004
7,246
7,246
7,246
6,640
6,640
20,210
19,947
19,947
17,604
20,490
20,210
18,161
20,210
19,378
21,412
20,490
17,604
19,947
21,412
19,947
18,161
19,947
18,161
20,210
20,490
17,604
18,161
17,604
20,210
19,947
19,378
21,412
21,412
19,947
21,412
17,604
20,210
21,412
19,947
20,210
21,412
18,161
17,604
18,161
17,604
21,412
21,412
21,412
17,604
21,412
18,161
20,210
19,947
21,412
21,412
21,412
20,210
20,210
Stevens
Sumner
6,640
6,660
7,246
7,246
7,004
7,246
6,556
7,246
6,660
7,646
7,490
20,210
18,161
21,412
21,412
19,947
21,412
17,604
21,412
18,161
19,378
20,490
Webster
Winnebago
Winneshiek
Woodbury
Worth
Thomas
Trego
Johnson
Kearny
Kingman
Kiowa
Wabaunsee
Wallace
Washington
Wichita
Wright
Labette
Lane
Wilson
Kansas
Woodson
Wyandotte
Leavenworth
Lincoln
Linn
Employee- Dependent,
Only
County
Allen
Family, etc.
19,378
19,947
19,947
20,210
21,412
19,378
19,947
18,161
18,161
18,161
19,378
21,412
20,210
17,604
17,604
19,947
20,210
18,161
19,378
21,412
17,604
19,947
19,947
20,210
18,161
21,412
17,604
20,210
20,210
19,947
17,604
21,412
21,412
20,210
20,210
21,412
18,161
20,210
18,161
18,161
20,210
Kentucky
7,646
7,004
7,004
6,640
7,246
7,646
7,004
6,660
6,660
6,660
7,646
7,246
6,640
6,556
6,556
7,004
6,640
6,660
7,646
7,246
6,556
7,004
7,004
6,640
6,660
7,246
6,556
6,640
6,640
7,004
6,556
7,246
7,246
6,640
6,640
7,246
6,660
6,640
6,660
6,660
6,640
Anderson
Atchison
Barber
Barton
Logan
Employee- Dependent,
Only
County
Adair
Family, etc.
23,900
23,900
19,939
20,839
23,900
22,247
23,588
20,870
19,939
22,247
19,939
22,247
23,588
20,556
20,556
23,900
20,839
20,839
20,870
20,839
20,556
22,247
23,900
23,593
19,939
23,588
23,900
20,839
23,900
23,593
23,900
22,247
19,939
19,939
22,247
23,588
19,939
20,839
Lyon
7,995
7,995
6,923
9,237
7,995
7,608
8,511
6,901
6,923
7,608
6,923
7,608
8,511
7,219
7,219
7,995
9,237
9,237
6,901
9,237
7,219
7,608
7,995
8,681
6,923
8,511
7,995
9,237
7,995
8,681
7,995
7,608
6,923
6,923
7,608
8,511
6,923
9,237
Marion
Marshall
McPherson
Meade
Miami
Allen
Anderson
Ballard
Barren
Bath
Bourbon
Brown
Butler
Chase
Mitchell
Montgomery
Morris
Bell
Chautauqua
Cherokee
Cheyenne
Clark
Boone
Bourbon
Boyd
Morton
Nemaha
Neosho
Ness
Boyle
Clay
Bracken
Breathitt
Breckinridge
Bullitt
Cloud
Coffey
Norton
Comanche
Cowley
Crawford
Decatur
Dickinson
Doniphan
Douglas
Edwards
Elk
Osage
Osborne
Ottawa
Pawnee
Phillips
Pottawatomie
Pratt
Butler
Caldwell
Calloway
Campbell
Carlisle
Carroll
Rawlins
Reno
Carter
Casey
Ellis
Republic
Rice
Christian
Clark
Ellsworth
Finney
Riley
Clay
Ford
Rooks
Clinton
Crittenden
Cumberland
Daviess
Edmonson
Elliott
Franklin
Geary
Rush
Russell
Saline
Gove
Graham
Grant
Scott
Sedgwick
Seward
Shawnee
Sheridan
Sherman
Smith
Gray
Estill
Greeley
Greenwood
Hamilton
Harper
Harvey
Haskell
Fayette
Fleming
Floyd
Franklin
Fulton
Stafford
Stanton
2023 Average Premium Tables
-17-
Gallatin
Garrard
Grant
6,901
6,923
6,901
9,237
7,219
7,995
7,608
8,681
7,219
8,511
6,923
7,995
8,681
7,219
9,237
8,681
6,923
7,219
6,923
8,511
6,901
8,511
8,511
7,219
8,511
7,608
8,511
8,511
8,511
7,608
6,923
9,237
7,995
9,237
6,923
8,511
7,219
9,237
8,511
7,608
9,237
7,995
8,681
7,219
7,608
6,923
7,995
7,995
6,923
7,608
8,681
7,219
6,923
20,870
19,939
20,870
20,839
20,556
23,900
22,247
23,593
20,556
23,588
19,939
23,900
23,593
20,556
20,839
23,593
19,939
20,556
19,939
23,588
20,870
23,588
23,588
20,556
23,588
22,247
23,588
23,588
23,588
22,247
19,939
20,839
23,900
20,839
19,939
23,588
20,556
20,839
23,588
22,247
20,839
23,900
23,593
20,556
22,247
19,939
23,900
23,900
19,939
22,247
23,593
20,556
19,939
Ohio
8,681
7,219
6,923
8,511
6,901
8,511
8,511
6,923
7,995
7,608
6,923
7,608
7,995
6,923
7,219
7,995
7,219
7,995
8,681
8,681
7,219
8,681
7,995
7,219
7,995
8,681
8,511
8,511
6,923
23,593
20,556
19,939
23,588
20,870
23,588
23,588
19,939
23,900
22,247
19,939
22,247
23,900
19,939
20,556
23,900
20,556
23,900
23,593
23,593
20,556
23,593
23,900
20,556
23,900
23,593
23,588
23,588
19,939
Franklin
8,275
8,797
7,541
8,072
8,275
7,665
8,459
7,541
7,692
8,797
8,275
8,072
8,275
8,275
7,834
7,665
8,275
7,665
8,072
8,797
7,834
8,275
7,834
7,665
7,665
8,072
7,665
7,665
7,541
7,541
7,541
7,665
8,072
8,275
7,692
8,275
7,541
8,797
8,072
7,834
8,072
8,275
8,072
8,797
20,521
22,437
20,453
21,892
20,521
21,666
21,861
20,453
20,542
22,437
20,521
21,892
20,521
20,521
21,179
21,666
20,521
21,666
21,892
22,437
21,179
20,521
21,179
21,666
21,666
21,892
21,666
21,666
20,453
20,453
20,453
21,666
21,892
20,521
20,542
20,521
20,453
22,437
21,892
21,179
21,892
20,521
21,892
22,437
Oldham
Owen
Grant
Iberia
Graves
Grayson
Green
Owsley
Pendleton
Perry
Iberville
Jackson
Jefferson
Jefferson Davis
Lafayette
Lafourche
LaSalle
Greenup
Hancock
Hardin
Pike
Powell
Pulaski
Robertson
Rockcastle
Rowan
Russell
Scott
Harlan
Harrison
Hart
Lincoln
Livingston
Madison
Henderson
Henry
Morehouse
Natchitoches
Orleans
Hickman
Hopkins
Jackson
Jefferson
Jessamine
Johnson
Kenton
Knott
Shelby
Simpson
Spencer
Taylor
Ouachita
Plaquemines
Pointe Coupee
Rapides
Todd
Trigg
Trimble
Union
Red River
Richland
Knox
Warren
Washington
Wayne
Webster
Whitley
Wolfe
Sabine
LaRue
St. Bernard
St. Charles
St. Helena
St. James
St. John Baptist
St. Landry
St. Martin
St. Mary
Laurel
Lawrence
Lee
Leslie
Letcher
Lewis
Woodford
Louisiana
Lincoln
Livingston
Logan
St. Tammany
Tangipahoa
Tensas
Employee- Dependent,
Only
Parish
Family, etc.
20,453
21,861
21,892
20,542
22,437
21,861
21,179
21,179
21,179
21,861
20,521
21,861
22,437
21,179
22,437
21,179
21,892
20,521
21,892
20,453
Acadia
7,541
8,459
8,072
7,692
8,797
8,459
7,834
7,834
7,834
8,459
8,275
8,459
8,797
7,834
8,797
7,834
8,072
8,275
8,072
7,541
Lyon
Allen
Madison
Magoffin
Marion
Terrebonne
Union
Ascension
Assumption
Avoyelles
Beauregard
Bienville
Vermilion
Vernon
Marshall
Martin
Washington
Webster
Mason
Bossier
McCracken
McCreary
McLean
Meade
West Baton Rouge
West Carroll
West Feliciana
Winn
Caddo
Calcasieu
Caldwell
Cameron
Catahoula
Claiborne
Concordia
DeSoto
Menifee
Mercer
Metcalfe
Monroe
Montgomery
Morgan
Muhlenberg
Nelson
Nicholas
Maine
Employee- Dependent,
Only
County
Family, etc.
Androscoggin
Aroostook
Cumberland
Franklin
8,045
9,703
7,735
8,045
9,703
22,601
East Baton Rouge
East Carroll
East Feliciana
Evangeline
24,940
22,574
22,601
Hancock
24,940
-18-
2023 Average Premium Tables
Kennebec
Knox
7,517
7,517
7,517
7,517
8,045
8,045
7,735
8,045
8,045
9,703
7,735
20,158
20,158
20,158
20,158
22,601
22,601
22,574
22,601
22,601
24,940
22,574
Norfolk
9,358
9,361
9,358
8,989
26,811
25,875
26,811
25,350
Lenawee
Livingston
Luce
7,587
7,587
9,363
8,510
7,838
7,203
9,363
7,097
7,097
9,363
7,425
7,203
8,584
7,097
8,510
7,097
7,097
7,838
7,097
8,510
9,363
7,097
8,510
8,510
7,097
8,510
8,510
7,898
8,709
9,363
8,060
7,875
8,527
8,709
8,527
7,587
8,584
7,203
22,510
22,510
22,114
22,856
22,752
21,345
22,114
21,254
21,254
22,114
21,232
21,345
24,261
21,254
22,856
21,254
21,254
22,752
21,254
22,856
22,114
21,254
22,856
22,856
21,254
22,856
22,856
20,833
21,559
22,114
19,416
22,787
24,805
21,559
24,805
22,510
24,261
21,345
Plymouth
Suffolk
Lincoln
Oxford
Worcester
Mackinac
Macomb
Manistee
Marquette
Mason
Penobscot
Piscataquis
Sagadahoc
Somerset
Waldo
Michigan
Employee- Dependent,
Only
County
Alcona
Alger
Family, etc.
22,856
22,114
21,587
22,856
21,345
20,833
22,114
21,587
20,833
21,345
24,805
22,633
22,633
24,805
21,345
22,856
22,856
21,232
21,466
22,856
22,114
22,114
21,466
21,345
19,416
21,232
22,114
21,345
20,833
21,466
22,114
21,559
21,466
21,254
22,856
22,114
21,232
21,466
22,633
21,345
21,254
22,114
21,254
19,416
21,345
8,510
9,363
7,197
8,510
7,203
7,898
9,363
7,197
7,898
7,203
8,527
8,488
8,488
8,527
7,203
8,510
8,510
7,425
8,521
8,510
9,363
9,363
8,521
7,203
8,060
7,425
9,363
7,203
7,898
8,521
9,363
8,709
8,521
7,097
8,510
9,363
7,425
8,521
8,488
7,203
7,097
9,363
7,097
8,060
7,203
Mecosta
Menominee
Midland
Washington
York
Allegan
Alpena
Antrim
Missaukee
Monroe
Maryland
Arenac
Baraga
Barry
Montcalm
Montmorency
Muskegon
Newaygo
Oakland
Employee- Dependent,
Only
County
Family, etc.
24,040
22,894
22,894
22,894
21,174
21,174
24,040
21,174
21,174
21,174
24,040
24,040
22,894
22,894
21,174
25,697
25,697
21,174
21,174
21,174
21,174
24,040
21,174
21,174
Allegany
Anne Arundel
Baltimore
Baltimore City
Calvert
8,282
8,273
8,273
8,273
8,337
8,337
8,282
8,337
8,337
8,337
8,282
8,282
8,273
8,273
8,337
8,718
8,718
8,337
8,337
8,337
8,337
8,282
8,337
8,337
Bay
Benzie
Berrien
Branch
Calhoun
Cass
Oceana
Ogemaw
Ontonagon
Osceola
Caroline
Carroll
Charlevoix
Cheboygan
Chippewa
Clare
Cecil
Oscoda
Charles
Otsego
Dorchester
Frederick
Garrett
Ottawa
Presque Isle
Roscommon
Saginaw
Sanilac
Clinton
Crawford
Delta
Harford
Howard
Dickinson
Eaton
Kent
Schoolcraft
Shiawassee
St. Clair
Montgomery
Prince George’s
Queen Anne’s
Somerset
St. Mary’s
Talbot
Emmet
Genesee
Gladwin
Gogebic
Grand Traverse
Gratiot
St. Joseph
Tuscola
Van Buren
Washtenaw
Wayne
Washington
Wicomico
Worcester
Hillsdale
Houghton
Huron
Wexford
Minnesota
Massachusetts
Ingham
Ionia
Employee- Dependent,
Only
County
Aitkin
Family, etc.
22,222
23,928
23,575
22,222
23,928
21,521
21,766
22,580
21,889
23,928
22,222
Employee- Dependent,
Only
County
Family, etc.
27,157
24,733
25,875
27,157
25,727
24,733
24,733
24,733
26,811
27,157
Iosco
8,499
8,198
8,286
8,499
8,198
9,311
10,352
8,725
8,693
8,198
8,499
Barnstable
Berkshire
Bristol
11,191
8,363
9,361
11,191
9,148
8,363
8,363
8,363
9,358
11,191
Iron
Anoka
Isabella
Jackson
Kalamazoo
Kalkaska
Kent
Becker
Beltrami
Benton
Big Stone
Blue Earth
Brown
Dukes
Essex
Franklin
Hampden
Hampshire
Middlesex
Nantucket
Keweenaw
Lake
Carlton
Carver
Cass
Lapeer
Leelanau
2023 Average Premium Tables
-19-
Chippewa
Chisago
Clay
9,311
8,499
8,286
7,342
8,693
8,725
8,499
8,198
8,999
8,286
10,352
8,999
8,999
8,999
8,286
8,198
8,999
8,499
8,499
8,693
8,725
8,499
9,311
7,342
8,693
9,311
8,693
8,693
10,352
8,725
9,311
7,342
7,342
10,352
9,311
9,311
8,499
8,499
8,999
8,725
10,352
8,725
7,342
8,999
8,286
7,342
8,499
8,725
7,342
8,286
8,198
7,342
8,725
21,521
22,222
23,575
23,307
21,889
22,580
22,222
23,928
23,347
23,575
21,766
23,347
23,347
23,347
23,575
23,928
23,347
22,222
22,222
21,889
22,580
22,222
21,521
23,307
21,889
21,521
21,889
21,889
21,766
22,580
21,521
23,307
23,307
21,766
21,521
21,521
22,222
22,222
23,347
22,580
21,766
22,580
23,307
23,347
23,575
23,307
22,222
22,580
23,307
23,575
23,928
23,307
22,580
Renville
Rice
9,311
10,352
8,725
8,499
8,198
8,198
9,311
8,693
8,198
8,999
8,286
9,311
8,499
8,286
8,999
8,499
10,352
8,198
10,352
8,286
8,999
8,198
9,311
21,521
21,766
22,580
22,222
23,928
23,928
21,521
21,889
23,928
23,347
23,575
21,521
22,222
23,575
23,347
22,222
21,766
23,928
21,766
23,575
23,347
23,928
21,521
Humphreys
Issaquena
Itawamba
Jackson
Jasper
6,958
6,958
7,340
7,844
6,958
6,958
6,958
7,522
6,958
6,958
7,522
6,958
6,958
6,958
7,340
6,958
6,958
6,958
7,262
6,958
6,877
6,958
6,958
6,958
6,958
6,958
6,958
6,958
7,522
7,522
6,958
7,340
6,958
6,958
7,262
6,958
6,958
7,262
6,958
7,844
6,958
6,958
6,877
7,340
6,958
6,877
7,340
6,958
7,262
6,958
6,958
6,958
6,958
18,688
18,688
18,912
23,137
18,688
18,688
18,688
17,322
18,688
18,688
17,322
18,688
18,688
18,688
18,912
18,688
18,688
18,688
17,857
18,688
23,091
18,688
18,688
18,688
18,688
18,688
18,688
18,688
17,322
17,322
18,688
18,912
18,688
18,688
17,857
18,688
18,688
17,857
18,688
23,137
18,688
18,688
23,091
18,912
18,688
23,091
18,912
18,688
17,857
18,688
18,688
18,688
18,688
Rock
Clearwater
Cook
Roseau
Scott
Cottonwood
Crow Wing
Dakota
Sherburne
Sibley
Jefferson
Jefferson Davis
Jones
St. Louis
Stearns
Steele
Dodge
Kemper
Lafayette
Lamar
Douglas
Faribault
Fillmore
Freeborn
Goodhue
Grant
Stevens
Swift
Lauderdale
Lawrence
Leake
Todd
Traverse
Wabasha
Wadena
Waseca
Washington
Watonwan
Wilkin
Lee
Hennepin
Houston
Hubbard
Isanti
Leflore
Lincoln
Lowndes
Madison
Marion
Itasca
Jackson
Kanabec
Kandiyohi
Kittson
Winona
Wright
Marshall
Monroe
Montgomery
Neshoba
Newton
Noxubee
Oktibbeha
Panola
Yellow Medicine
Mississippi
Koochiching
Lac qui Parle
Lake
Employee- Dependent,
Only
County
Adams
Alcorn
Family, etc.
18,688
18,688
18,688
18,688
18,912
18,688
18,688
18,688
18,688
18,688
18,688
18,688
18,688
18,688
17,857
18,688
23,091
17,322
18,688
23,137
17,322
18,688
23,137
23,137
17,857
18,688
6,958
6,958
6,958
6,958
7,340
6,958
6,958
6,958
6,958
6,958
6,958
6,958
6,958
6,958
7,262
6,958
6,877
7,522
6,958
7,844
7,522
6,958
7,844
7,844
7,262
6,958
Lake of the Woods
Le Sueur
Lincoln
Pearl River
Perry
Amite
Attala
Lyon
Pike
Benton
Bolivar
Mahnomen
Marshall
Martin
Pontotoc
Prentiss
Quitman
Rankin
Calhoun
Carroll
McLeod
Meeker
Chickasaw
Choctaw
Claiborne
Clarke
Scott
Mille Lacs
Morrison
Mower
Sharkey
Simpson
Smith
Clay
Murray
Stone
Coahoma
Copiah
Covington
DeSoto
Forrest
Franklin
George
Greene
Grenada
Hancock
Harrison
Hinds
Nicollet
Sunflower
Tallahatchie
Tate
Nobles
Norman
Olmsted
Otter Tail
Pennington
Pine
Tippah
Tishomingo
Tunica
Union
Pipestone
Polk
Walthall
Warren
Pope
Washington
Wayne
Ramsey
Red Lake
Redwood
Webster
Wilkinson
Holmes
-20-
2023 Average Premium Tables
Winston
Yalobusha
Yazoo
6,958
6,958
6,958
18,688
18,688
18,688
Iron
7,282
8,567
7,152
7,712
7,494
8,548
7,843
7,494
7,843
8,548
7,712
8,548
10,197
8,548
8,348
8,472
8,548
7,152
10,197
8,472
8,348
8,472
8,472
8,472
8,472
8,348
7,152
10,197
7,282
8,472
7,843
8,348
8,348
7,494
7,282
8,548
8,567
7,843
7,282
8,548
8,548
8,472
10,197
7,282
7,282
7,494
8,548
8,548
8,348
7,282
8,548
7,712
7,494
18,701
22,493
19,025
20,240
19,730
20,952
21,502
19,730
21,502
20,952
20,240
20,952
19,609
20,952
22,895
21,174
20,952
19,025
19,609
21,174
22,895
21,174
21,174
21,174
21,174
22,895
19,025
19,609
18,701
21,174
21,502
22,895
22,895
19,730
18,701
20,952
22,493
21,502
18,701
20,952
20,952
21,174
19,609
18,701
18,701
19,730
20,952
20,952
22,895
18,701
20,952
20,240
19,730
St. Francois
St. Louis
St. Louis City
Ste. Genevieve
Stoddard
Stone
7,712
7,712
7,712
7,712
8,348
7,843
8,548
7,843
7,282
7,494
7,712
7,712
8,348
7,843
10,197
7,843
20,240
20,240
20,240
20,240
22,895
21,502
20,952
21,502
18,701
19,730
20,240
20,240
22,895
21,502
19,609
21,502
Jackson
Jasper
Jefferson
Johnson
Knox
Missouri
Employee- Dependent,
Only
County
Adair
Family, etc.
20,952
19,609
19,609
21,174
21,502
19,025
19,730
19,730
22,895
21,174
19,609
22,895
19,609
21,174
21,174
22,895
19,609
18,701
22,493
21,502
21,174
21,502
20,952
22,493
19,609
21,174
21,174
18,701
21,502
21,502
19,609
19,609
18,701
21,502
22,895
20,240
21,174
19,609
21,502
19,609
19,609
19,730
21,502
19,609
21,174
18,701
Laclede
Lafayette
Lawrence
Lewis
Sullivan
Taney
8,548
10,197
10,197
8,472
7,843
7,152
7,494
7,494
8,348
8,472
10,197
8,348
10,197
8,472
8,472
8,348
10,197
7,282
8,567
7,843
8,472
7,843
8,548
8,567
10,197
8,472
8,472
7,282
7,843
7,843
10,197
10,197
7,282
7,843
8,348
7,712
8,472
10,197
7,843
10,197
10,197
7,494
7,843
10,197
8,472
7,282
Andrew
Atchison
Audrain
Barry
Texas
Vernon
Lincoln
Linn
Warren
Washington
Wayne
Barton
Bates
Livingston
Macon
Webster
Worth
Benton
Bollinger
Boone
Madison
Maries
Wright
Marion
McDonald
Mercer
Miller
Montana
Buchanan
Butler
Employee- Dependent,
Only
County
Beaverhead
Big Horn
Blaine
Family, etc.
20,347
20,347
20,347
22,167
22,023
20,347
22,167
22,167
20,347
20,347
20,347
22,167
20,347
20,347
20,820
22,167
20,347
20,347
20,347
20,347
20,347
22,167
22,167
20,820
22,167
20,347
20,347
20,347
20,347
20,347
20,347
20,820
22,023
Caldwell
Callaway
Camden
Cape Girardeau
Carroll
8,693
8,693
8,693
7,606
8,123
8,693
7,606
7,606
8,693
8,693
8,693
7,606
8,693
8,693
7,863
7,606
8,693
8,693
8,693
8,693
8,693
7,606
7,606
7,863
7,606
8,693
8,693
8,693
8,693
8,693
8,693
7,863
8,123
Mississippi
Moniteau
Monroe
Montgomery
Morgan
New Madrid
Newton
Nodaway
Oregon
Osage
Broadwater
Carbon
Carter
Carter
Cass
Cascade
Chouteau
Custer
Cedar
Chariton
Christian
Clark
Daniels
Dawson
Deer Lodge
Fallon
Clay
Ozark
Clinton
Cole
Pemiscot
Perry
Fergus
Cooper
Crawford
Dade
Pettis
Flathead
Gallatin
Phelps
Pike
Garfield
Glacier
Dallas
Platte
Daviess
DeKalb
Dent
Polk
Golden Valley
Granite
Pulaski
Putnam
Ralls
Hill
Douglas
Dunklin
Franklin
Gasconade
Gentry
Greene
Grundy
Harrison
Henry
Jefferson
Judith Basin
Lake
Randolph
Ray
Reynolds
Ripley
Lewis and Clark
Liberty
Saline
Lincoln
Schuyler
Scotland
Scott
Madison
McCone
Meagher
Mineral
Hickory
Holt
Shannon
Shelby
St. Charles
St. Clair
Missoula
Musselshell
Howard
Howell
2023 Average Premium Tables
-21-
Park
8,693
8,693
8,693
8,693
8,693
8,693
8,693
8,693
8,693
8,693
8,693
8,693
8,693
7,606
8,123
8,123
7,606
8,693
8,693
8,693
8,693
8,693
8,123
20,347
20,347
20,347
20,347
20,347
20,347
20,347
20,347
20,347
20,347
20,347
20,347
20,347
22,167
22,023
22,023
22,167
20,347
20,347
20,347
20,347
20,347
22,023
Dodge
7,859
7,859
9,129
9,036
8,981
9,129
8,981
9,036
9,129
8,981
8,981
9,129
8,981
8,981
8,981
8,981
9,129
9,129
8,981
9,129
8,981
9,036
9,036
8,981
9,129
8,981
9,129
8,981
9,036
9,129
9,129
8,981
8,981
9,129
8,981
9,129
8,981
9,036
8,981
9,036
9,036
9,129
8,981
8,981
8,981
8,981
9,129
9,036
8,981
9,036
7,859
7,859
9,129
22,206
22,206
25,388
24,033
26,077
25,388
26,077
24,033
25,388
26,077
26,077
25,388
26,077
26,077
26,077
26,077
25,388
25,388
26,077
25,388
26,077
24,033
24,033
26,077
25,388
26,077
25,388
26,077
24,033
25,388
25,388
26,077
26,077
25,388
26,077
25,388
26,077
24,033
26,077
24,033
24,033
25,388
26,077
26,077
26,077
26,077
25,388
24,033
26,077
24,033
22,206
22,206
25,388
Seward
Sheridan
Sherman
Sioux
9,036
9,129
8,981
9,129
8,981
9,036
9,129
7,859
8,981
7,859
8,981
8,981
8,981
9,036
24,033
25,388
26,077
25,388
26,077
24,033
25,388
22,206
26,077
22,206
26,077
26,077
26,077
24,033
Petroleum
Phillips
Douglas
Dundy
Pondera
Powder River
Powell
Fillmore
Franklin
Frontier
Furnas
Gage
Stanton
Thayer
Prairie
Thomas
Thurston
Valley
Ravalli
Richland
Roosevelt
Rosebud
Sanders
Sheridan
Silver Bow
Stillwater
Sweet Grass
Teton
Garden
Garfield
Gosper
Grant
Washington
Wayne
Webster
Wheeler
York
Greeley
Hall
Hamilton
Harlan
Nevada
Hayes
Employee- Dependent,
Only
County
Carson City
Churchill
Clark
Family, etc.
19,438
23,111
20,646
19,438
23,111
23,111
23,111
23,111
23,111
23,111
19,438
23,111
20,646
23,111
19,438
21,180
23,111
Toole
Hitchcock
Holt
7,344
7,741
7,204
7,344
7,741
7,741
7,741
7,741
7,741
7,741
7,344
7,741
7,204
7,741
7,344
8,331
7,741
Treasure
Valley
Hooker
Howard
Jefferson
Johnson
Kearney
Keith
Wheatland
Wibaux
Douglas
Elko
Yellowstone
Esmeralda
Eureka
Humboldt
Lander
Lincoln
Lyon
Nebraska
Keya Paha
Kimball
Knox
Employee- Dependent,
Only
County
Adams
Antelope
Arthur
Banner
Blaine
Boone
Box Butte
Boyd
Family, etc.
26,077
26,077
25,388
25,388
26,077
26,077
25,388
26,077
25,388
26,077
22,206
26,077
22,206
26,077
25,388
25,388
25,388
26,077
26,077
26,077
26,077
26,077
25,388
26,077
25,388
26,077
8,981
8,981
9,129
9,129
8,981
8,981
9,129
8,981
9,129
8,981
7,859
8,981
7,859
8,981
9,129
9,129
9,129
8,981
8,981
8,981
8,981
8,981
9,129
8,981
9,129
8,981
Lancaster
Lincoln
Logan
Mineral
Nye
Pershing
Storey
Loup
Madison
McPherson
Merrick
Morrill
Washoe
White Pine
Brown
Buffalo
Burt
New Hampshire
Nance
Employee- Dependent,
Only
Nemaha
Nuckolls
Otoe
County
Family, etc.
Butler
All
8,498
26,225
Cass
Cedar
Chase
Cherry
Cheyenne
Clay
Pawnee
Perkins
Phelps
Pierce
New Jersey
Employee- Dependent,
Only
County
Family, etc.
All
8,090
24,143
Platte
Colfax
Cuming
Custer
Dakota
Dawes
Dawson
Deuel
Polk
New Mexico
Red Willow
Richardson
Rock
Employee- Dependent,
Only
County
Bernalillo
Catron
Family, etc.
7,758
9,379
9,379
9,379
21,368
Saline
29,015
Sarpy
Chaves
Cibola
29,015
Saunders
Scotts Bluff
29,015
Dixon
-22-
2023 Average Premium Tables
Colfax
9,379
9,379
9,379
8,107
9,379
9,379
9,379
9,379
9,379
9,379
9,379
9,379
9,379
9,379
9,379
9,379
9,379
9,379
9,379
7,985
9,379
7,758
8,139
9,379
9,379
9,379
7,758
9,379
7,758
29,015
29,015
29,015
20,387
29,015
29,015
29,015
29,015
29,015
29,015
29,015
29,015
29,015
29,015
29,015
29,015
29,015
29,015
29,015
21,236
29,015
21,368
24,010
29,015
29,015
29,015
21,368
29,015
21,368
Hamilton
Herkimer
Jefferson
Kings
9,203
9,203
9,203
11,243
9,203
8,103
9,203
8,103
8,439
11,034
11,243
8,449
9,203
9,203
8,103
10,472
8,449
9,203
9,203
10,472
11,243
8,439
11,243
11,243
8,439
8,439
8,439
9,203
8,103
9,203
9,203
11,034
10,472
9,203
9,203
10,472
8,439
8,439
8,103
11,243
8,449
8,103
25,195
25,195
25,195
29,771
25,195
20,885
25,195
20,885
21,463
28,766
29,771
20,437
25,195
22,260
20,885
25,016
20,437
25,195
25,195
25,016
29,771
21,463
29,771
29,771
21,463
21,463
21,463
22,260
20,885
25,195
22,260
28,766
25,016
22,260
22,260
25,016
21,463
21,463
20,885
29,771
20,437
20,885
Bertie
7,967
7,391
7,906
8,305
7,960
7,893
7,960
7,967
9,047
7,851
7,960
7,851
8,305
7,967
8,305
8,254
7,906
9,047
7,391
7,967
9,047
8,418
8,418
7,906
7,851
8,970
8,418
7,278
8,254
7,967
8,305
7,403
8,970
7,650
7,967
7,391
8,305
8,305
7,967
7,391
9,047
7,960
8,305
7,278
9,047
7,851
9,047
8,254
8,305
8,305
7,967
8,305
7,893
22,994
23,420
21,413
21,752
21,585
22,733
21,585
22,994
21,390
25,284
21,585
25,284
21,752
22,994
21,752
22,198
21,413
21,390
23,420
22,994
21,390
23,593
23,593
21,413
25,284
27,984
23,593
22,091
22,198
22,994
21,752
20,823
27,984
21,582
22,994
23,420
21,752
21,752
22,994
23,420
21,390
21,585
21,752
22,091
21,390
25,284
21,390
22,198
21,752
21,752
22,994
21,752
22,733
Curry
Bladen
De Baca
Doña Ana
Eddy
Brunswick
Buncombe
Burke
Lewis
Grant
Livingston
Madison
Monroe
Cabarrus
Caldwell
Camden
Carteret
Caswell
Catawba
Chatham
Cherokee
Chowan
Clay
Guadalupe
Harding
Hidalgo
Lea
Montgomery
Nassau
Lincoln
Los Alamos
Luna
New York
Niagara
Oneida
McKinley
Mora
Onondaga
Ontario
Otero
Orange
Cleveland
Columbus
Craven
Quay
Orleans
Rio Arriba
Roosevelt
San Juan
San Miguel
Sandoval
Santa Fe
Sierra
Oswego
Otsego
Cumberland
Currituck
Dare
Putnam
Queens
Rensselaer
Richmond
Rockland
Saratoga
Schenectady
Schoharie
Schuyler
Seneca
Davidson
Davie
Duplin
Socorro
Taos
Durham
Edgecombe
Forsyth
Franklin
Gaston
Gates
Torrance
Union
Valencia
St. Lawrence
Steuben
Suffolk
New York
Graham
Granville
Greene
Guilford
Halifax
Employee- Dependent,
Only
County
Albany
Family, etc.
21,463
20,437
29,771
22,260
20,437
22,260
20,437
22,260
25,195
25,195
21,463
22,260
25,016
25,016
20,437
25,195
25,195
21,463
20,437
21,463
Sullivan
8,439
8,449
11,243
9,203
8,449
9,203
8,449
9,203
9,203
9,203
8,439
9,203
10,472
10,472
8,449
9,203
9,203
8,439
8,449
8,439
Tioga
Allegany
Bronx
Tompkins
Ulster
Harnett
Haywood
Henderson
Hertford
Hoke
Broome
Cattaraugus
Cayuga
Chautauqua
Chemung
Chenango
Clinton
Warren
Washington
Wayne
Westchester
Wyoming
Yates
Hyde
Iredell
Jackson
Johnston
Jones
North Carolina
Columbia
Cortland
Delaware
Dutchess
Erie
Employee- Dependent,
Only
County
Alamance
Alexander
Alleghany
Anson
Family, etc.
25,284
21,585
23,965
22,733
23,965
21,752
21,390
Lee
7,851
7,960
8,494
7,893
8,494
8,305
9,047
Lenoir
Lincoln
Essex
Macon
Franklin
Fulton
Madison
Martin
Ashe
Avery
Genesee
Greene
McDowell
Mecklenburg
Beaufort
2023 Average Premium Tables
-23-
Mitchell
Montgomery
Moore
8,305
9,310
9,310
8,970
7,906
7,967
7,906
7,851
9,047
7,967
7,906
7,967
7,851
8,970
8,305
7,650
7,391
7,391
7,650
7,893
8,305
7,391
7,391
7,893
8,418
8,418
8,305
8,305
9,047
7,893
7,403
7,278
7,403
9,047
8,494
8,970
8,494
8,970
8,418
8,305
21,752
22,169
22,169
27,984
21,413
22,994
21,413
25,284
21,390
22,994
21,413
22,994
25,284
27,984
21,752
21,582
23,420
23,420
21,582
22,733
21,752
23,420
23,420
22,733
23,593
23,593
21,752
21,752
21,390
22,733
20,823
22,091
20,823
21,390
23,965
27,984
23,965
27,984
23,593
21,752
Cavalier
Dickey
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
7,369
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,214
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
8,478
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
23,920
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
23,849
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
24,547
Auglaize
Belmont
Brown
8,334
7,905
7,700
7,872
7,693
7,552
7,552
7,700
7,700
7,575
7,905
7,799
8,331
7,552
8,137
7,351
8,591
7,351
7,351
7,351
8,137
9,816
8,331
7,552
7,905
7,872
8,334
8,334
7,905
8,137
7,700
8,183
6,481
8,591
9,816
7,905
7,351
8,331
9,816
7,351
7,351
8,331
8,137
7,351
7,575
7,861
8,141
8,183
8,334
7,552
7,905
7,552
7,905
21,287
19,458
19,544
23,435
22,733
21,207
21,207
19,544
19,544
21,064
19,458
20,711
23,234
21,207
21,370
22,087
22,268
22,087
22,087
22,087
21,370
25,764
23,234
21,207
19,458
23,435
21,287
21,287
19,458
21,370
19,544
21,428
20,621
22,268
25,764
19,458
22,087
23,234
25,764
22,087
22,087
23,234
21,370
22,087
21,064
21,747
22,928
21,428
21,287
21,207
19,458
21,207
19,458
Divide
Nash
Dunn
Butler
New Hanover
Northampton
Onslow
Orange
Pamlico
Pasquotank
Pender
Eddy
Carroll
Emmons
Foster
Champaign
Clark
Golden Valley
Grand Forks
Grant
Clermont
Clinton
Columbiana
Coshocton
Crawford
Cuyahoga
Darke
Griggs
Perquimans
Person
Hettinger
Kidder
Pitt
La Moure
Logan
Polk
Defiance
Delaware
Erie
Randolph
Richmond
Robeson
Rockingham
Rowan
McHenry
McIntosh
McKenzie
McLean
Mercer
Morton
Mountrail
Nelson
Oliver
Fairfield
Fayette
Franklin
Fulton
Rutherford
Sampson
Scotland
Stanly
Gallia
Geauga
Greene