On July 23, 2019, the IRS announced that the employer health coverage affordability percentage for 2020 will be 9.78% The 2020 percentage is down slightly from the previous year’s percentage of 9.86. The affordability percentage is used along with a 60% minimum actuarial value to determine whether an applicable large employer complies with the affordability requirements of the ACA's employer shared responsibility mandate. While the ACA's individual shared responsibility provision was repealed by the Tax Cuts and Jobs Act of 2017, the employer mandate continues to be actively enforced.