Instructions for Form 8941

2025

Instructions for Form 8941

Credit for Small Employer Health Insurance Premiums

Section references are to the Internal Revenue Code

unless otherwise noted.

Future Developments

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/

Form8941.

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.

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.

Note: For information about insurance plans offered

through a SHOP Marketplace, go to Healthcare.gov.

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.

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.

Dec 17, 2025

Note: Partnerships, S corporations, cooperatives,

estates, trusts, and tax-exempt eligible small employers

must file this form to claim the credit. 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.

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.

For details, see Employer Premiums Paid, Health

Insurance Coverage, and Qualifying Arrangement, later.

2. You had fewer than 25 full-time equivalent employees (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.

Caution: Although the term “eligible small employer” is

defined in the Internal Revenue Code to include

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 $67,000 per FTE. For details, see Worksheets

1 and 3.

Caution: If you had more than 10 FTEs and average

annual wages of more than $33,000, the FTE and average

annual wage limitations (discussed later) will separately

reduce your credit. This may reduce your credit to zero

Instructions for Form 8941 (2025) Catalog Number 55222U

Department of the Treasury Internal Revenue Service www.irs.gov

even if you had fewer than 25 FTEs and average annual

wages of less than $67,000.

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).

Note: No more than one Form 8941 can be filed with a

tax return, unless the exception described in Example 2

below applies.

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.

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:

• An eligible small employer (or any predecessor) files an

income tax return with an attached Form 8941 with line A

checked “Yes” and a positive amount on line 12, or

• 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.

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

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statep ays 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

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 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

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

the premium cost of each employee enrolled in

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.

To determine the premiums you paid during the tax

year, multiply the number of pay periods during which the

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

Instructions for Form 8941 (2025)

additional set of calculations if the premium amounts

changed during the tax year.

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

for line A, later. If this exception applies, health insurance

coverage means coverage, as defined under Health

Insurance Coverage in the 2013 Instructions for Form

8941.

Note: A stand-alone dental plan offered through a SHOP

exchange will be considered a qualified health plan for

purposes of the credit.

Caution: Employer premiums paid for health insurance

coverage can be counted in figuring the credit only if the

premiums are paid under a qualifying arrangement.

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 earlier). An

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.

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.

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

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

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

Instructions for Form 8941 (2025)

into account in figuring the uniform percentage

requirement. Amounts you or your employee pay to cover

a tobacco surcharge aren’t considered premiums paid for

health insurance coverage when figuring this credit.

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 uniform percentage (not less than 50%) of the

premium cost for each employee (if any) enrolled in

employee-only 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 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).

Arrangements with list billing and only employee-only 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.

• 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.

Arrangements with list billing and other tiers of coverage. 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

requires you to pay each of the following amounts if you

make the relevant tier of coverage available.

• 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

3

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 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).

Employer-computed composite rate. The

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.

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.

State Premium Subsidy and Tax

Credit Limitation

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.

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.

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.

4

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 2025, payroll taxes, for this purpose, mean

only the following taxes.

• Federal income taxes the tax-exempt employer was

required to withhold from employees’ wages in calendar

year 2025.

• Medicare taxes the tax-exempt employer was required

to withhold from employees’ wages in calendar year 2025.

• Medicare taxes the tax-exempt employer was required

to pay for calendar year 2025.

Premium Deduction Reduced

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.

• Section 45R.

• Regulations sections 1.45R-0 through 1.45R-5.

• IRS.gov/Affordable-Care-Act/Employers/SmallBusiness-Health-Care-Tax-Credit-and-the-SHOPMarketplace.

Specific Instructions

Note: Partnerships, S corporations, cooperatives,

estates, trusts, and tax-exempt eligible small employers

must file this form to claim the credit. 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.

Use Worksheets 1 through 7 to figure the amounts to

report on various lines of Form 8941.

• 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

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.

• You qualify for an exception to this requirement, as

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 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

Instructions for Form 8941 (2025)

received from another entity a credit that must be reported

on line 15. For more information, see the instructions for

line 15.

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

information on the waiver, go to CMS.gov.

Exception for eligible small employers in certain

counties. For calendar year 2025, 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 2025 if they

properly claimed the credit under section 45R for all or

part of 2024. For details, see Notice 2018-27, 2018-20,

I.R.B. 580, available at IRS.gov/irb/

2018-20_IRB#NOT-2018-27.

Note: To see whether a particular county has coverage

available through a SHOP Exchange for 2025 and

beyond, go to Healthcare.gov/small-business and 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 2024

included a Form 8941 with line A checked “Yes” and

line 12 showing a positive amount. For more information,

see Credit Period, earlier.

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.

Worksheet 1. Information Needed To

Complete Line 1 and Worksheets 2

and 3

If you need more rows, use a separate sheet and include

the additional amounts in the totals below.

(a)

Individuals

Considered

Employees

(b)

Employee

Hours of

Service

(c)

Employee

Wages

Paid

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.

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 (2025)

5

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.

• 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.

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.

• Provides services to you under an agreement between

you and a leasing organization.

• Has performed services for you (or for you and a related

person) substantially full time for at least 1 year.

• Performs services under your primary direction or

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

6

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.

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.

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).

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).

Days-worked equivalency method. Use a

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.

Column (c), Employee Wages Paid

Caution: Complete Worksheet 2 before you complete

column (c) of Worksheet 1. Do not complete 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.

Instructions for Form 8941 (2025)

Wages, for this purpose, mean wages subject to social

security and Medicare tax withholding determined without

considering any wage base limit.

Worksheet 2. Information Needed To

Complete Line 2 (FTEs)

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.

1. Enter the total employee hours of

service from Worksheet 1, column

(b) . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2. Hours of service per FTE . . . . . . . . .

2.

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 . . .

2,080

If you need more rows, use a separate sheet and include

the additional amounts in the totals below.

(a)

Enrolled

Individuals

Considered

Employees

(b)

Employer

Premiums

Paid

(c)

Adjusted

Average

Premiums

(d)

Enrolled

Employee

Hours of

Service

1.

2.

3.

4.

5.

6.

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 $33,000 for the tax year. If you paid average

annual wages of $67,000 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. Enter FTEs from Worksheet 2,

line 3 . . . . . . . . . . . . . . . . . . . . . . .

2.

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 . . .

Worksheet 4. Information Needed To

Complete Lines 4, 5, and 13 and

Worksheet 7

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.

21.

22.

23.

3.

24.

25.

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

and Qualifying Arrangement, earlier.

Instructions for Form 8941 (2025)

7

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 (c), Adjusted Average

Premiums

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.

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.

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.

To find the average premium for the small group market

in a rating area for tax years beginning in 2025, 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.

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

8

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 (d), Enrolled Employee Hours

of Service

Caution: Don’t complete column (d) of Worksheet 4 if

Form 8941, line 12, is zero.

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)

1. Enter the amount from Form 8941,

line 7 . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Enter the number from Form

8941, line 2 . . . . . . . . . . . .

2.

3. Subtract 10 from line 2 . . . . .

3.

4. Divide line 3 by 15. Enter the

result as a decimal (rounded to

at least 3 places) . . . . . . . .

4.

1.

5. Multiply line 1 by line 4 . . . . . . . . . . . . . .

5.

6. Subtract line 5 from line 1. Report this

amount on Form 8941, line 8 . . . . . . . . .

6.

Worksheet 6. Information Needed To

Complete Line 9 (If Line 3 Is More

Than $33,000)

1. Enter the amount from Form 8941,

line 8 . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Enter the amount from Form

8941, line 7 . . . . . . . . . . . . .

2.

3. Enter the amount from Form

8941, line 3 . . . . . . . . . . . . .

3.

4. Subtract $33,300 from line 3

.

4.

5. Divide line 4 by $33,300. Enter

the result as a decimal (rounded

to at least 3 places) . . . . . . . .

5.

1.

6. Multiply line 2 by line 5 . . . . . . . . . . . . . .

6.

7. Subtract line 6 from line 1. Report this

amount on Form 8941, line 9 . . . . . . . . .

7.

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

Premium Subsidy and Tax Credit Limitation, earlier.

Instructions for Form 8941 (2025)

Worksheet 7. Information Needed To

Complete Line 14 (If Line 12 Is More

Than Zero)

1. Enter the total enrolled employee hours of

service from Worksheet 4, column

(d) . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2. Hours of service per FTE . . . . . . . . . .

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

3.

number on Form 8941, line 14 . . . . . .

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

Cooperatives, box 12, or other notice of credit allocation.

Note: Partnerships, S corporations, cooperatives,

estates, trusts, and tax-exempt eligible small 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.

Line 17

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.

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.

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 19

Enter the total amount of certain payroll taxes. Payroll

taxes, for this purpose, mean only the following taxes.

• Federal income taxes the tax-exempt employer was

required to withhold from employees’ wages in calendar

year 2025.

• Medicare taxes the tax-exempt employer was required

to withhold from employees’ wages in calendar year 2025.

• Medicare taxes the tax-exempt employer was required

to pay for calendar year 2025.

Cooperatives. A cooperative described in section

1381(a) must allocate to its patrons the credit in excess of

Paperwork Reduction Act Notice. We ask for you to obtain the information on this form to carry out the Internal

Revenue laws of the United States. You are required to obtain this information. You are not required to obtain 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 Internal Revenue Code section 6103. The time needed to complete and file this form will vary

depending on individual circumstances. The estimated burden for individual filers is approved under OMB control

number 1545-0074, tax exempt filers under OMB control number 1545-0047, business filers is approved under OMB

control number 1545-0123, and trust filers is approved under OMB control number 1545-0092, for the estimated

averages, see the instructions for your income tax return. 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.

Instructions for Form 8941 (2025)

9

Average Premiums Needed To Figure Adjusted Amounts on Worksheet 4

The following tables list the average

premiums for the small group market

in each rating area generally listed by

county for each state for tax years

beginning in 2025. (Tables not

available until December 2025).

Alabama

County

Employee- Dependent,

Only

Family, etc.

Autauga

8,741

24,330

Baldwin

8,328

23,127

Barbour

8,328

23,127

Bibb

8,194

25,365

Blount

8,194

25,365

Bullock

8,328

23,127

Butler

8,328

23,127

Calhoun

8,024

24,126

Chambers

8,328

23,127

Cherokee

8,328

23,127

Chilton

8,194

25,365

Choctaw

8,328

23,127

Clarke

8,328

23,127

Clay

8,328

23,127

Cleburne

8,328

23,127

Coffee

8,328

23,127

Colbert

8,710

25,637

Conecuh

8,328

23,127

Coosa

8,328

23,127

Lee

8,049

22,422

Northwest Arctic

12,563

33,209

Limestone

8,306

23,981

Petersburg

12,288

35,134

Lowndes

8,741

24,330

Prince of Wales-Hyder 12,288

35,134

Macon

8,328

23,127

Shagway

12,288

35,134

Madison

8,306

23,981

Sitka

12,288

35,134

Marengo

8,328

23,127

Southeast Fairbanks

12,563

33,209

Marion

8,328

23,127

Valdez Cordova

11,682

31,718

Marshall

8,328

23,127

Wade Hampton

12,563

33,209

Mobile

8,215

22,163

12,288

35,134

Monroe

8,328

23,127

Wrangell City and

Borough

Montgomery

8,741

24,330

Yakutat

12,563

33,209

Morgan

8,446

23,085

Yukon Koyukuk

12,563

33,209

Perry

8,328

23,127

Pickens

8,328

23,127

Pike

8,328

23,127

Randolph

8,328

23,127

Russell

8,401

22,513

Shelby

8,194

25,365

St. Clair

8,194

25,365

Sumter

8,328

23,127

Talladega

8,328

23,127

Tallapoosa

8,328

23,127

Tuscaloosa

8,617

23,306

Walker

8,194

25,365

Washington

8,328

23,127

Wilcox

8,328

23,127

Winston

8,328

23,127

Alaska

Covington

8,328

23,127

Crenshaw

8,328

23,127

Cullman

8,328

23,127

County

Employee- Dependent,

Only

Family, etc.

Dale

8,328

23,127

Aleutians East

12,563

33,209

Dallas

8,328

23,127

Aleutians West

12,563

33,209

DeKalb

8,328

23,127

Anchorage

11,682

31,718

Elmore

8,741

24,330

Bethel

11,682

31,718

Escambia

8,328

23,127

Bristol Bay

12,563

33,209

Etowah

7,572

24,311

Denali

12,563

33,209

Fayette

8,328

23,127

Dillingham

11,682

31,718

Franklin

8,328

23,127

Fairbanks North Star

12,563

33,209

Geneva

9,357

25,270

Haines

12,288

35,134

Greene

8,617

23,306

Hoonah-Angoon

12,288

35,134

Hale

8,617

23,306

Juneau

12,288

35,134

Henry

9,357

25,270

Kenai Peninsula

12,563

33,209

Houston

9,357

25,270

Ketchikan Gateway

12,288

35,134

Jackson

8,328

23,127

Kodiak Island

12,563

33,209

Jefferson

8,194

25,365

Lake and Peninsula

12,563

33,209

Lamar

8,328

23,127

Matanuska Susitna

12,563

33,209

Lauderdale

8,710

25,637

Nome

12,563

33,209

Lawrence

8,446

23,085

North Slope

12,563

33,209

10

Arizona

County

Employee- Dependent,

Only

Family, etc.

Apache

9,369

24,280

Cochise

8,159

22,038

Coconino

9,369

24,280

Gila

7,925

20,592

Graham

8,159

22,038

Greenlee

8,159

22,038

La Paz

10,198

27,070

Maricopa

7,732

22,558

Mohave

9,369

24,280

Navajo

9,369

24,280

Pima

7,688

23,116

Pinal

7,925

20,592

Santa Cruz

7,688

23,116

Yavapai

8,154

23,122

Yuma

10,198

27,070

Arkansas

County

Employee- Dependent,

Only

Family, etc.

Arkansas

8,076

19,388

Ashley

8,076

19,388

Baxter

8,041

21,429

Benton

8,041

21,429

Boone

8,041

21,429

Bradley

8,076

19,388

Calhoun

8,690

23,029

Carroll

8,041

21,429

Chicot

8,076

19,388

Clark

8,239

21,558

Clay

8,446

21,560

Cleburne

7,953

19,797

Cleveland

8,076

19,388

Columbia

8,690

23,029

2025 Average Premium Tables

Conway

7,953

19,797

St. Francis

8,446

21,560

Santa Barbara

9,671

26,109

Craighead

8,446

21,560

Stone

8,446

21,560

Santa Clara

9,709

29,012

Crawford

7,899

22,511

Union

8,690

23,029

Santa Cruz

9,613

26,386

Crittenden

8,446

21,560

Van Buren

7,953

19,797

Shasta

9,825

23,737

Cross

8,446

21,560

Washington

8,041

21,429

Sierra

9,825

23,737

Dallas

8,076

19,388

White

7,953

19,797

Siskiyou

9,825

23,737

Desha

8,076

19,388

Woodruff

8,446

21,560

Solano

8,673

25,833

Drew

8,076

19,388

Yell

7,953

19,797

Sonoma

8,673

25,833

Faulkner

7,953

19,797

Stanislaus

9,008

24,737

Franklin

7,899

22,511

Fulton

8,446

21,560

Garland

8,239

21,558

California

Sutter

9,825

23,737

Tehama

9,825

23,737

County

Employee- Dependent,

Only

Family, etc.

Trinity

9,825

23,737

9,991

27,732

Grant

7,953

19,797

Alameda

Tulare

9,008

24,737

Greene

8,446

21,560

Alpine

9,825

23,737

Tuolumne

9,825

23,737

Hempstead

8,690

23,029

Amador

9,825

23,737

Ventura

9,671

26,109

9,825

23,737

Yolo

8,406

27,555

Yuba

9,825

23,737

Hot Spring

8,239

21,558

Butte

Howard

8,690

23,029

Calaveras

9,825

23,737

Independence

8,446

21,560

Colusa

9,825

23,737

Izard

8,446

21,560

Contra Costa

10,036

26,914

Jackson

8,446

21,560

Del Norte

9,825

23,737

Jefferson

8,076

19,388

El Dorado

8,406

27,555

County

Employee- Dependent,

Only

Family, etc.

Johnson

7,899

22,511

Fresno

9,015

26,996

Adams

8,602

24,024

Lafayette

8,690

23,029

Glenn

9,825

23,737

Alamosa

8,633

23,653

21,560

Humboldt

9,825

23,737

Arapahoe

8,602

24,024

8,825

23,184

Archuleta

9,199

24,827

Lawrence

8,446

Colorado

Lee

8,076

19,388

Imperial

Lincoln

8,076

19,388

Inyo

8,825

23,184

Baca

8,633

23,653

23,029

Kern

9,445

21,946

Bent

8,633

23,653

9,015

26,996

Boulder

8,926

22,089

Little River

8,690

Logan

7,899

22,511

Kings

Lonoke

7,953

19,797

Lake

9,825

23,737

Broomfield

8,602

24,024

21,429

Lassen

9,825

23,737

Chaffee

8,633

23,653

9,131

25,340

Cheyenne

8,633

23,653

Madison

8,041

Marion

8,041

21,429

Los Angeles

Miller

8,690

23,029

Madera

9,015

26,996

Clear Creek

8,602

24,024

21,560

Marin

8,673

25,833

Conejos

8,633

23,653

9,008

24,737

Costilla

8,633

23,653

Mississippi

8,446

Monroe

8,076

19,388

Mariposa

Montgomery

8,239

21,558

Mendocino

9,825

23,737

Crowley

8,633

23,653

9,008

24,737

Custer

8,633

23,653

Nevada

8,690

23,029

Merced

Newton

8,041

21,429

Modoc

9,825

23,737

Delta

9,199

24,827

Ouachita

8,690

23,029

Mono

8,825

23,184

Denver

8,602

24,024

9,613

26,386

Dolores

9,199

24,827

Perry

7,953

19,797

Monterey

Phillips

8,076

19,388

Napa

8,673

25,833

Douglas

8,602

24,024

Pike

8,239

21,558

Nevada

9,825

23,737

Eagle

8,017

24,678

9,098

26,021

El Paso

7,425

23,690

Poinsett

8,446

21,560

Orange

Polk

7,899

22,511

Placer

8,406

27,555

Elbert

8,602

24,024

19,797

Plumas

9,825

23,737

Fremont

8,633

23,653

9,116

26,757

Garfield

8,017

24,678

Pope

7,953

Prairie

7,953

19,797

Riverside

Pulaski

7,953

19,797

Sacramento

8,406

27,555

Gilpin

8,602

24,024

21,560

San Benito

9,613

26,386

Grand

9,199

24,827

9,116

26,757

Gunnison

9,199

24,827

Randolph

8,446

Saline

7,953

19,797

San Bernardino

Scott

7,899

22,511

San Diego

8,815

22,905

Hinsdale

9,199

24,827

21,429

San Francisco

9,194

32,092

Huerfano

8,633

23,653

9,008

24,737

Jackson

9,199

24,827

Searcy

8,041

Sebastian

7,899

22,511

San Joaquin

Sevier

8,690

23,029

San Luis Obispo

9,671

26,109

Jefferson

8,602

24,024

21,560

San Mateo

10,893

35,040

Kiowa

8,633

23,653

Sharp

8,446

2025 Average Premium Tables

11

Kit Carson

8,633

23,653

La Plata

9,199

24,827

Lake

9,199

24,827

Larimer

8,694

23,453

All

9,368

29,790

Florida

Osceola

9,623

26,693

Palm Beach

9,897

28,912

Pasco

8,013

23,827

8,194

23,018

Employee- Dependent,

Only

Family, etc.

Pinellas

Las Animas

8,633

23,653

County

Polk

9,577

28,172

Lincoln

8,633

23,653

Alachua

8,574

22,734

Putnam

8,577

24,383

8,395

24,191

Logan

9,596

25,901

Baker

Santa Rosa

8,380

23,766

Mesa

9,910

23,528

Bay

9,388

24,434

Sarasota

7,958

24,513

Mineral

8,633

23,653

Bradford

8,397

24,389

Seminole

8,936

24,437

9,160

26,969

Moffat

9,199

24,827

Brevard

St. Johns

10,257

29,206

Montezuma

9,199

24,827

Broward

8,199

23,737

St. Lucie

7,591

22,170

Montrose

9,199

24,827

Calhoun

8,506

24,235

Sumter

8,661

24,392

8,788

25,787

Morgan

9,596

25,901

Charlotte

Suwannee

8,449

24,652

Otero

8,633

23,653

Citrus

8,221

24,117

Taylor

8,601

24,732

Ouray

9,199

24,827

Clay

8,287

23,813

Union

8,640

24,395

8,052

29,682

Park

8,602

24,024

Collier

Volusia

8,915

22,545

Phillips

9,596

25,901

Columbia

8,717

25,617

Wakulla

8,364

24,704

Pitkin

8,017

24,678

DeSoto

8,301

25,090

Walton

8,255

23,311

8,107

23,261

Washington

8,544

24,996

Prowers

8,633

23,653

Dixie

Pueblo

8,421

21,282

Duval

8,681

27,500

Rio Blanco

9,199

24,827

Escambia

8,119

25,507

Rio Grande

8,633

23,653

Flagler

8,941

24,301

Routt

9,199

24,827

Franklin

8,293

25,489

County

Employee- Dependent,

Only

Family, etc.

Saguache

8,633

23,653

Gadsden

8,345

24,406

Appling

10,583

27,444

8,601

24,798

Atkinson

8,296

26,061

Georgia

San Juan

9,199

24,827

Gilchrist

San Miguel

9,199

24,827

Glades

8,459

25,093

Bacon

8,995

24,100

25,901

Gulf

8,395

24,880

Baker

9,035

25,176

8,391

24,470

Baldwin

9,240

24,458

Sedgwick

9,596

Summit

8,017

24,678

Hamilton

Teller

7,425

23,690

Hardee

8,298

23,424

Banks

8,976

26,402

25,901

Hendry

8,677

25,031

Barrow

9,031

23,258

8,893

23,963

Bartow

8,799

23,483

Washington

9,596

Weld

9,281

26,886

Hernando

Yuma

9,596

25,901

Highlands

8,764

25,569

Ben Hill

8,599

24,826

Hillsborough

7,958

25,175

Berrien

8,599

24,826

Holmes

8,182

23,872

Bibb

9,105

23,244

Indian River

8,373

24,108

Bleckley

9,105

23,244

Jackson

7,864

22,810

Brantley

8,995

24,100

Connecticut

County

Employee- Dependent,

Only

Family, etc.

Fairfield

9,847

29,578

Jefferson

8,614

24,027

Brooks

8,599

24,826

Hartford

9,002

26,680

Lafayette

8,508

23,429

Bryan

10,583

27,444

Litchfield

9,056

28,343

Lake

11,430

28,234

Bulloch

10,583

27,444

Middlesex

9,123

27,136

Lee

8,441

28,281

Burke

8,370

20,462

New Haven

9,794

29,787

Leon

11,634

33,222

Butts

8,799

23,483

New London

10,375

28,975

Levy

8,184

24,443

Calhoun

9,035

25,176

Tolland

9,352

28,944

Liberty

8,050

23,915

Camden

8,995

24,100

Windham

9,637

31,760

Madison

8,632

24,855

Candler

10,583

27,444

Manatee

8,839

23,230

Carroll

9,728

28,180

Marion

7,956

21,239

Catoosa

9,171

24,214

8,118

24,627

Charlton

8,995

24,100

Delaware

County

Employee- Dependent,

Only

Family, etc.

Martin

Miami-Dade

8,604

24,940

Chatham

10,583

27,444

All

9,961

Monroe

8,782

25,476

Chattahoochee

8,306

21,721

Nassau

8,451

23,044

Chattooga

8,654

22,479

Okaloosa

8,335

28,477

Cherokee

8,799

23,483

Okeechobee

8,931

25,640

Clarke

9,031

23,258

Orange

8,182

22,301

Clay

9,035

25,176

27,286

District of Columbia

Employee- Dependent,

Only

Family, etc.

County

12

2025 Average Premium Tables

Clayton

8,799

23,483

Jones

9,105

23,244

Tift

8,599

24,826

Clinch

8,599

24,826

Lamar

8,799

23,483

Toombs

8,296

26,061

Cobb

8,799

23,483

Lanier

8,599

24,826

Towns

8,976

26,402

Coffee

8,296

26,061

Laurens

8,296

26,061

Treutlen

8,296

26,061

Colquitt

8,599

24,826

Lee

9,035

25,176

Troup

8,306

21,721

Columbia

8,370

20,462

Liberty

10,583

27,444

Turner

8,599

24,826

Cook

8,599

24,826

Lincoln

8,370

20,462

Twiggs

9,105

23,244

Coweta

8,799

23,483

Long

10,583

27,444

Union

8,976

26,402

Crawford

9,105

23,244

Lowndes

8,599

24,826

Upson

8,306

21,721

Crisp

9,035

25,176

Lumpkin

8,976

26,402

Walker

9,171

24,214

Dade

9,171

24,214

Macon

8,306

21,721

Walton

8,799

23,483

Dawson

8,976

26,402

Madison

9,031

23,258

Ware

8,995

24,100

Decatur

8,599

24,826

Marion

8,306

21,721

Warren

8,370

20,462

DeKalb

8,799

23,483

McDuffie

8,370

20,462

Washington

9,240

24,458

Dodge

9,105

23,244

McIntosh

8,995

24,100

Wayne

8,995

24,100

Dooly

9,105

23,244

Meriwether

8,306

21,721

Webster

8,306

21,721

Dougherty

9,035

25,176

Miller

8,599

24,826

Wheeler

8,296

26,061

Douglas

8,799

23,483

Mitchell

9,035

25,176

White

8,976

26,402

Early

8,599

24,826

Monroe

9,105

23,244

Whitfield

8,899

23,245

Echols

8,599

24,826

Montgomery

8,296

26,061

Wilcox

9,105

23,244

Effingham

10,583

27,444

Morgan

9,031

23,258

Wilkes

8,370

20,462

Elbert

9,031

23,258

Murray

8,899

23,245

Wilkinson

9,240

24,458

Emanuel

8,370

20,462

Muscogee

8,306

21,721

Worth

9,035

25,176

Evans

10,583

27,444

Newton

8,799

23,483

Fannin

8,899

23,245

Oconee

9,031

23,258

Fayette

8,799

23,483

Oglethorpe

9,031

23,258

Floyd

8,654

22,479

Paulding

8,799

23,483

County

Employee- Dependent,

Only

Family, etc.

Forsyth

8,799

23,483

Peach

9,105

23,244

All

8,510

Franklin

8,976

26,402

Pickens

8,654

22,479

Fulton

8,799

23,483

Pierce

8,995

24,100

Idaho

Gilmer

8,654

22,479

Pike

8,799

23,483

Glascock

8,370

20,462

Polk

8,654

22,479

Glynn

8,995

24,100

Pulaski

9,105

23,244

Gordon

8,654

22,479

Putnam

9,105

23,244

Grady

8,599

24,826

Quitman

8,306

21,721

Greene

9,031

23,258

Rabun

8,976

26,402

Gwinnett

8,799

23,483

Randolph

9,035

25,176

Habersham

8,976

26,402

Richmond

8,370

20,462

Hall

8,976

26,402

Rockdale

8,799

23,483

Hancock

9,240

24,458

Schley

9,035

25,176

Haralson

9,728

28,180

Screven

10,583

27,444

Harris

8,306

21,721

Seminole

8,599

24,826

Hart

8,976

26,402

Spalding

8,799

23,483

Heard

9,728

28,180

Stephens

8,976

26,402

Henry

8,799

23,483

Stewart

8,306

21,721

Houston

9,105

23,244

Sumter

9,035

25,176

Irwin

8,599

24,826

Talbot

8,306

21,721

Jackson

9,031

23,258

Taliaferro

8,370

20,462

Jasper

8,799

23,483

Tattnall

10,583

27,444

Jeff Davis

8,296

26,061

Taylor

8,306

21,721

Jefferson

8,370

20,462

Telfair

8,296

26,061

Jenkins

8,370

20,462

Terrell

9,035

25,176

Johnson

8,296

26,061

Thomas

8,599

24,826

2025 Average Premium Tables

Hawaii

22,871

County

Employee- Dependent,

Only

Family, etc.

Ada

7,370

19,803

Adams

7,815

19,790

Bannock

8,612

21,376

Bear Lake

8,612

21,376

Benewah

7,073

18,432

Bingham

8,612

21,376

Blaine

6,966

21,500

Boise

7,815

19,790

Bonner

7,073

18,432

Bonneville

7,965

23,927

Boundary

7,073

18,432

Butte

8,612

21,376

Camas

6,966

21,500

Canyon

7,815

19,790

Caribou

8,612

21,376

Cassia

6,966

21,500

Clark

7,965

23,927

Clearwater

8,609

21,626

Custer

8,612

21,376

Elmore

7,815

19,790

Franklin

8,612

21,376

13

Fremont

7,965

23,927

Ford

9,902

25,830

Richland

9,928

27,034

Gem

7,815

19,790

Franklin

9,928

27,034

Rock Island

9,147

31,143

Gooding

6,966

21,500

Fulton

9,027

25,140

Saline

9,928

27,034

Idaho

8,609

21,626

Gallatin

9,928

27,034

Sangamon

9,604

23,011

Jefferson

7,965

23,927

Greene

8,687

29,557

Schuyler

9,604

23,011

Jerome

6,966

21,500

Grundy

9,274

22,354

Scott

9,604

23,011

Kootenai

7,073

18,432

Hamilton

9,928

27,034

Shelby

9,604

23,011

Latah

7,073

18,432

Hancock

9,147

31,143

St. Clair

9,370

26,654

Lemhi

7,965

23,927

Hardin

9,928

27,034

Stark

9,027

25,140

Lewis

8,609

21,626

Henderson

9,147

31,143

Stephenson

10,338

23,546

Lincoln

6,966

21,500

Henry

9,147

31,143

Tazewell

9,027

25,140

Madison

7,965

23,927

Iroquois

9,902

25,830

Union

9,928

27,034

Minidoka

6,966

21,500

Jackson

9,928

27,034

Vermilion

9,902

25,830

Nez Perce

8,609

21,626

Jasper

9,928

27,034

Wabash

9,928

27,034

Oneida

8,612

21,376

Jefferson

9,928

27,034

Warren

9,147

31,143

Owyhee

7,815

19,790

Jersey

8,687

29,557

Washington

8,687

29,557

Payette

7,815

19,790

Jo Daviess

10,338

23,546

Wayne

9,928

27,034

Power

8,612

21,376

Johnson

9,928

27,034

White

9,928

27,034

Shoshone

7,073

18,432

Kane

9,328

26,713

Whiteside

9,147

31,143

Teton

7,965

23,927

Kankakee

9,274

22,354

Will

9,274

22,354

Twin Falls

6,966

21,500

Kendall

9,274

22,354

Williamson

9,928

27,034

Valley

7,815

19,790

Knox

9,027

25,140

Winnebago

10,338

23,546

Washington

7,815

19,790

Lake

9,788

25,877

Woodford

9,027

25,140

LaSalle

9,027

25,140

Lawrence

9,928

27,034

Illinois

Indiana

Employee- Dependent,

Only

Family, etc.

Lee

10,338

23,546

County

Livingston

9,902

24,851

County

Employee- Dependent,

Only

Family, etc.

Adams

9,604

23,011

Logan

9,604

23,011

Adams

9,754

23,214

Alexander

9,928

27,034

Macon

9,604

23,011

Allen

8,709

25,445

Bond

8,687

29,557

29,557

Bartholomew

9,084

26,175

Boone

10,338

23,546

Madison

9,370

26,654

Benton

9,403

25,391

Brown

9,604

23,011

Marion

9,928

27,034

Blackford

9,701

25,410

Bureau

9,147

31,143

25,140

Boone

8,855

25,255

9,532

32,004

Macoupin

Marshall

8,687

9,027

Calhoun

8,687

29,557

Mason

9,604

23,011

Brown

Carroll

10,338

23,546

Massac

9,928

27,034

Carroll

9,998

26,016

Cass

9,604

23,011

McDonough

9,027

25,140

Cass

9,764

22,329

Champaign

9,902

25,830

McHenry

9,788

25,877

Clark

7,691

22,444

Christian

9,604

23,011

McLean

9,902

24,851

Clay

9,153

24,472

Clark

9,902

25,830

Menard

9,604

23,011

Clinton

9,998

26,016

Clay

9,928

27,034

Mercer

9,147

31,143

Crawford

7,691

22,444

Clinton

8,687

29,557

Monroe

9,370

26,654

Daviess

9,918

27,857

Coles

9,902

25,830

Montgomery

8,687

29,557

Dearborn

9,748

24,245

Cook

9,718

27,217

Morgan

9,604

23,011

Decatur

9,084

26,175

Crawford

9,928

27,034

23,011

DeKalb

9,754

23,214

Cumberland

9,902

25,830

Ogle

10,338

23,546

Delaware

9,701

25,410

De Witt

9,902

24,851

Peoria

9,027

25,140

Dubois

9,918

27,857

DeKalb

10,338

23,546

27,034

Elkhart

9,272

23,554

Douglas

9,902

25,830

Piatt

9,902

25,830

Fayette

8,795

26,531

DuPage

9,328

26,713

Pike

9,604

23,011

Floyd

7,691

22,444

Edgar

9,902

25,830

27,034

Fountain

9,998

26,016

9,748

24,245

Moultrie

Perry

Pope

9,604

9,928

9,928

Edwards

9,928

27,034

Pulaski

9,928

27,034

Franklin

Effingham

9,928

27,034

Putnam

9,027

25,140

Fulton

9,764

22,329

Fayette

9,928

27,034

29,557

Gibson

10,911

24,919

14

Randolph

8,687

2025 Average Premium Tables

Grant

9,701

25,410

Tipton

9,998

26,016

Greene

7,966

23,547

Greene

9,918

27,857

Union

8,795

26,531

Grundy

7,966

23,547

Hamilton

8,855

25,255

Vanderburgh

10,911

24,919

Guthrie

8,697

23,560

Hancock

8,795

26,531

Vermillion

9,153

24,472

Hamilton

7,966

23,547

Harrison

7,691

22,444

Vigo

9,153

24,472

Hancock

8,404

23,443

Hendricks

8,855

25,255

Wabash

9,754

23,214

Hardin

7,966

23,547

Henry

8,795

26,531

Warren

9,403

25,391

Harrison

8,697

23,560

Howard

9,764

22,329

Warrick

10,911

24,919

Henry

8,218

20,576

Huntington

9,754

23,214

Washington

7,691

22,444

Howard

8,404

23,443

Jackson

9,084

26,175

Wayne

8,795

26,531

Humboldt

8,404

23,443

Jasper

9,403

25,391

Wells

9,754

23,214

Ida

8,772

24,054

Jay

9,701

25,410

White

9,403

25,391

Iowa

8,640

23,258

Jefferson

7,691

22,444

Whitley

9,754

23,214

Jackson

8,640

23,258

Jennings

9,084

26,175

Jasper

8,281

23,344

Johnson

9,532

32,004

Jefferson

8,218

20,576

Knox

9,918

27,857

8,640

23,258

9,272

23,554

County

Employee- Dependent,

Only

Family, etc.

Johnson

Kosciusko

Jones

8,640

23,258

La Grange

9,754

23,214

Adair

8,697

23,560

Keokuk

8,218

20,576

8,697

23,560

Iowa

La Porte

8,721

23,469

Adams

Kossuth

8,404

23,443

Lake

8,721

23,469

Allamakee

8,404

23,443

Lee

8,218

20,576

Lawrence

9,532

32,004

Appanoose

8,218

20,576

Linn

8,640

23,258

8,697

23,560

Madison

8,795

26,531

Audubon

Louisa

8,218

20,576

Marion

8,855

25,255

Benton

8,640

23,258

Lucas

8,218

20,576

8,640

23,258

Marshall

9,272

23,554

Black Hawk

Lyon

8,772

24,054

Martin

9,918

27,857

Boone

7,966

23,547

Madison

8,281

23,344

Miami

9,764

22,329

Bremer

8,404

23,443

Mahaska

8,218

20,576

8,640

23,258

Monroe

9,532

32,004

Buchanan

Marion

8,281

23,344

Montgomery

9,998

26,016

Buena Vista

8,772

24,054

Marshall

7,966

23,547

Morgan

8,855

25,255

Butler

8,404

23,443

Mills

8,697

23,560

7,966

23,547

Newton

9,403

25,391

Calhoun

Mitchell

8,404

23,443

Noble

9,754

23,214

Carroll

7,966

23,547

Monona

8,772

24,054

Ohio

9,748

24,245

Cass

8,697

23,560

Monroe

8,218

20,576

8,640

23,258

Orange

9,918

27,857

Cedar

Montgomery

8,697

23,560

Owen

9,532

32,004

Cerro Gordo

8,404

23,443

Muscatine

8,218

20,576

Parke

9,153

24,472

Cherokee

8,772

24,054

O’Brien

8,772

24,054

8,404

23,443

Perry

9,918

27,857

Chickasaw

Osceola

8,772

24,054

Pike

9,918

27,857

Clarke

8,697

23,560

Page

8,697

23,560

Porter

8,721

23,469

Clay

8,772

24,054

Palo Alto

8,772

24,054

8,640

23,258

Posey

10,911

24,919

Clayton

Plymouth

8,772

24,054

Pulaski

9,764

22,329

Clinton

8,640

23,258

Pocahontas

8,772

24,054

Putnam

9,998

26,016

Crawford

8,772

24,054

Polk

8,281

23,344

8,281

23,344

Randolph

9,701

25,410

Dallas

Pottawattamie

8,697

23,560

Ripley

9,748

24,245

Davis

8,218

20,576

Poweshiek

7,966

23,547

8,697

23,560

Rush

9,084

26,175

Decatur

Ringgold

8,697

23,560

Scott

7,691

22,444

Delaware

8,640

23,258

Sac

8,772

24,054

Shelby

8,855

25,255

Des Moines

8,218

20,576

Scott

8,640

23,258

8,772

24,054

Spencer

9,918

27,857

Dickinson

Shelby

8,697

23,560

St. Joseph

9,272

23,554

Dubuque

8,640

23,258

Sioux

8,772

24,054

Starke

9,272

23,554

Emmet

8,404

23,443

Story

7,966

23,547

8,404

23,443

Steuben

9,754

23,214

Fayette

Tama

7,966

23,547

Sullivan

9,153

24,472

Floyd

8,404

23,443

Taylor

8,697

23,560

Switzerland

9,748

24,245

Franklin

8,404

23,443

Union

8,697

23,560

26,016

Fremont

8,697

23,560

Van Buren

8,218

20,576

Tippecanoe

9,998

2025 Average Premium Tables

15

Wapello

8,218

20,576

Harvey

7,303

22,343

Stafford

6,640

20,210

Warren

8,281

23,344

Haskell

6,640

20,210

Stanton

6,640

20,210

Washington

8,218

20,576

Hodgeman

6,640

20,210

Stevens

6,640

20,210

Wayne

8,218

20,576

Jackson

7,618

22,465

Sumner

7,303

22,343

Webster

7,966

23,547

Jefferson

7,618

22,465

Thomas

8,258

22,158

Winnebago

8,404

23,443

Jewell

6,958

19,361

Trego

8,258

22,158

Winneshiek

8,404

23,443

Johnson

8,105

22,751

Wabaunsee

7,618

22,465

Woodbury

8,772

24,054

Kearny

6,640

20,210

Wallace

8,258

22,158

Worth

8,404

23,443

Kingman

7,303

22,343

Washington

6,958

19,361

Wright

8,404

23,443

Kiowa

6,640

20,210

Wichita

8,258

22,158

Labette

7,646

20,460

Wilson

7,303

22,343

Lane

8,258

22,158

Woodson

7,646

20,460

Wyandotte

8,105

22,751

Kansas

Employee- Dependent,

Only

Family, etc.

Leavenworth

8,105

22,751

County

Lincoln

6,958

19,361

Allen

7,646

20,460

Linn

7,618

22,465

Anderson

7,618

22,465

Logan

8,258

22,158

Atchison

7,618

22,465

Lyon

7,618

22,465

County

Employee- Dependent,

Only

Family, etc.

Barber

6,640

20,210

Marion

7,303

22,343

Adair

7,995

26,651

Barton

8,258

22,158

Marshall

7,618

22,465

Allen

7,995

26,651

Bourbon

7,646

20,460

McPherson

7,303

22,343

Anderson

8,345

24,990

Brown

7,618

22,465

Meade

6,640

20,210

Ballard

9,237

26,051

Butler

7,303

22,343

Miami

8,105

22,751

Barren

7,995

26,651

Chase

7,303

22,343

Mitchell

6,958

19,361

Bath

8,247

27,325

Chautauqua

7,303

22,343

22,343

Bell

9,504

30,789

Cherokee

7,646

20,460

Morris

6,958

19,361

Boone

7,662

26,293

Cheyenne

8,258

22,158

Morton

6,640

20,210

Bourbon

8,345

24,990

Clark

6,640

20,210

22,465

Boyd

8,247

27,325

Clay

6,958

19,361

Neosho

7,646

20,460

Boyle

8,345

24,990

Cloud

6,958

19,361

Ness

8,258

22,158

Bracken

8,247

27,325

Coffey

7,618

22,465

22,158

Breathitt

9,504

30,789

Comanche

6,640

20,210

Osage

7,618

22,465

Breckinridge

7,985

26,260

Cowley

7,303

22,343

Osborne

8,258

22,158

Bullitt

7,985

26,260

Crawford

7,646

20,460

19,361

Butler

7,995

26,651

9,237

26,051

Montgomery

Nemaha

Norton

Ottawa

7,303

7,618

8,258

6,958

Kentucky

Decatur

8,258

22,158

Pawnee

6,640

20,210

Caldwell

Dickinson

6,958

19,361

Phillips

8,258

22,158

Calloway

9,237

26,051

Doniphan

7,618

22,465

Pottawatomie

7,618

22,465

Campbell

7,662

26,293

Douglas

7,618

22,465

Pratt

6,640

20,210

Carlisle

9,237

26,051

Edwards

6,640

20,210

Rawlins

8,258

22,158

Carroll

7,985

26,260

Elk

7,303

22,343

Reno

7,303

22,343

Carter

8,247

27,325

Ellis

8,258

22,158

Republic

6,958

19,361

Casey

7,995

26,651

Ellsworth

6,958

19,361

Rice

7,303

22,343

Christian

8,681

28,482

Finney

6,640

20,210

Riley

6,958

19,361

Clark

8,345

24,990

Ford

6,640

20,210

Rooks

8,258

22,158

Clay

9,504

30,789

Franklin

7,618

22,465

22,158

Clinton

7,995

26,651

Geary

6,958

19,361

Russell

8,258

22,158

Crittenden

9,237

26,051

Gove

8,258

22,158

Saline

6,958

19,361

Cumberland

7,995

26,651

Graham

8,258

22,158

22,158

Daviess

8,681

28,482

Grant

6,640

20,210

Sedgwick

7,303

22,343

Edmonson

7,995

26,651

Gray

6,640

20,210

Seward

6,640

20,210

Elliott

8,247

27,325

Greeley

8,258

22,158

22,465

Estill

8,345

24,990

8,345

24,990

Rush

Scott

Shawnee

8,258

8,258

7,618

Greenwood

7,303

22,343

Sheridan

8,258

22,158

Fayette

Hamilton

6,640

20,210

Sherman

8,258

22,158

Fleming

8,247

27,325

Harper

7,303

22,343

22,158

Floyd

9,504

30,789

16

Smith

8,258

2025 Average Premium Tables

Franklin

8,345

24,990

Nelson

7,985

26,260

East Feliciana

9,726

22,141

Fulton

9,237

26,051

Nicholas

8,345

24,990

Evangeline

8,122

20,866

Gallatin

7,662

26,293

Ohio

8,681

28,482

Franklin

10,470

21,786

Garrard

8,345

24,990

Oldham

7,985

26,260

Grant

9,663

25,493

Grant

7,662

26,293

Owen

8,345

24,990

Iberia

8,122

20,866

Graves

9,237

26,051

Owsley

9,504

30,789

Iberville

9,726

22,141

Grayson

7,985

26,260

Pendleton

7,662

26,293

Jackson

10,470

21,786

Green

7,995

26,651

Perry

9,504

30,789

Jefferson

9,282

22,841

Greenup

8,247

27,325

Pike

9,504

30,789

Jefferson Davis

9,557

21,861

Hancock

8,681

28,482

Powell

8,345

24,990

Lafayette

8,122

20,866

Hardin

7,985

26,260

Pulaski

7,995

26,651

Lafourche

8,784

21,305

Harlan

9,504

30,789

Robertson

8,247

27,325

LaSalle

9,663

25,493

Harrison

8,345

24,990

Rockcastle

8,345

24,990

Lincoln

10,470

21,786

Hart

7,995

26,651

Rowan

8,247

27,325

Livingston

9,726

22,141

Henderson

8,681

28,482

Russell

7,995

26,651

Madison

10,470

21,786

Henry

7,985

26,260

Scott

8,345

24,990

Morehouse

10,470

21,786

Hickman

9,237

26,051

Shelby

7,985

26,260

Natchitoches

8,188

21,752

Hopkins

8,681

28,482

Simpson

7,995

26,651

Orleans

9,282

22,841

Jackson

8,345

24,990

Spencer

7,985

26,260

Ouachita

10,470

21,786

Jefferson

7,985

26,260

Taylor

7,995

26,651

Plaquemines

9,282

22,841

Jessamine

8,345

24,990

Todd

8,681

28,482

Pointe Coupee

9,726

22,141

Johnson

9,504

30,789

Trigg

8,681

28,482

Rapides

9,663

25,493

Kenton

7,662

26,293

Trimble

7,985

26,260

Red River

8,188

21,752

Knott

9,504

30,789

Union

8,681

28,482

Richland

10,470

21,786

Knox

9,504

30,789

Warren

7,995

26,651

Sabine

8,188

21,752

LaRue

7,985

26,260

Washington

7,985

26,260

St. Bernard

9,282

22,841

Laurel

9,504

30,789

Wayne

7,995

26,651

St. Charles

9,282

22,841

Lawrence

8,247

27,325

Webster

8,681

28,482

St. Helena

9,726

22,141

Lee

9,504

30,789

Whitley

9,504

30,789

St. James

9,282

22,841

Leslie

9,504

30,789

Wolfe

9,504

30,789

St. John Baptist

9,282

22,841

Letcher

9,504

30,789

Woodford

8,345

24,990

St. Landry

8,122

20,866

Lewis

8,247

27,325

St. Martin

8,122

20,866

Lincoln

8,345

24,990

St. Mary

8,122

20,866

Livingston

9,237

26,051

9,282

22,841

Logan

7,995

26,651

Parish

Employee- Dependent,

Only

Family, etc.

St. Tammany

Tangipahoa

9,726

22,141

8,122

20,866

Louisiana

Lyon

9,237

26,051

Acadia

Tensas

10,470

21,786

Madison

8,345

24,990

Allen

9,557

21,861

Terrebonne

8,784

21,305

Magoffin

9,504

30,789

Ascension

9,726

22,141

Union

10,470

21,786

8,784

21,305

Marion

7,985

26,260

Assumption

Vermilion

8,122

20,866

Marshall

9,237

26,051

Avoyelles

9,663

25,493

Vernon

9,663

25,493

Martin

9,504

30,789

Beauregard

9,557

21,861

Washington

9,726

22,141

8,188

21,752

Mason

8,247

27,325

Bienville

Webster

8,188

21,752

McCracken

9,237

26,051

Bossier

8,188

21,752

West Baton Rouge

9,726

22,141

8,188

21,752

McCreary

7,995

26,651

Caddo

West Carroll

10,470

21,786

McLean

8,681

28,482

Calcasieu

9,557

21,861

West Feliciana

9,726

22,141

Meade

7,985

26,260

Caldwell

10,470

21,786

Winn

9,663

25,493

9,557

21,861

Menifee

8,247

27,325

Cameron

Mercer

8,345

24,990

Catahoula

9,663

25,493

Metcalfe

7,995

26,651

Claiborne

8,188

21,752

9,663

25,493

County

Employee- Dependent,

Only

Family, etc.

Maine

Monroe

7,995

26,651

Concordia

Montgomery

8,345

24,990

DeSoto

8,188

21,752

Androscoggin

8,563

23,225

Morgan

8,247

27,325

East Baton Rouge

9,726

22,141

Aroostook

10,343

26,921

28,482

East Carroll

10,470

21,786

Cumberland

8,290

25,413

Muhlenberg

8,681

2025 Average Premium Tables

17

Franklin

8,563

23,225

Middlesex

11,316

30,805

Lapeer

8,060

24,088

Hancock

10,343

26,921

Nantucket

12,476

30,964

Leelanau

8,195

24,739

Kennebec

8,238

25,377

Norfolk

11,316

30,805

Lenawee

8,673

25,644

Knox

8,238

25,377

Plymouth

11,194

30,212

Livingston

8,673

25,644

Lincoln

8,238

25,377

Suffolk

11,316

30,805

Luce

11,167

23,163

Oxford

8,238

25,377

Worcester

10,505

30,813

Mackinac

8,510

22,856

Penobscot

8,563

23,225

Macomb

8,234

23,578

Piscataquis

8,563

23,225

Manistee

8,195

24,739

Sagadahoc

8,290

25,413

11,167

23,163

Michigan

Employee- Dependent,

Only

Family, etc.

Marquette

Somerset

8,563

23,225

County

Mason

7,401

24,234

Waldo

8,563

23,225

Alcona

8,510

22,856

Mecosta

7,401

24,234

Washington

10,343

26,921

Alger

11,167

23,163

Menominee

11,167

23,163

25,413

Allegan

8,008

25,470

Midland

8,542

23,607

Alpena

8,510

22,856

Missaukee

8,195

24,739

Antrim

8,195

24,739

Monroe

9,002

26,312

Arenac

9,631

24,111

Montcalm

7,401

24,234

Baraga

11,167

23,163

Montmorency

8,510

22,856

York

8,290

Maryland

County

Employee- Dependent,

Only

Family, etc.

Allegany

8,282

25,727

Barry

8,008

25,470

Muskegon

7,401

24,234

Anne Arundel

8,273

24,972

Bay

9,631

24,111

Newaygo

7,401

24,234

Baltimore

8,273

24,972

Benzie

8,195

24,739

Oakland

8,234

23,578

Baltimore City

8,273

24,972

Berrien

8,627

26,094

Oceana

7,401

24,234

Calvert

8,337

21,363

Branch

9,298

25,097

Ogemaw

8,510

22,856

Caroline

8,337

21,363

Calhoun

9,298

25,097

Ontonagon

11,167

23,163

Carroll

8,282

25,727

Cass

8,627

26,094

Osceola

7,401

24,234

Cecil

8,337

21,363

Charlevoix

8,195

24,739

Oscoda

8,510

22,856

Charles

8,337

21,363

Cheboygan

8,510

22,856

Otsego

8,510

22,856

Dorchester

8,337

21,363

Chippewa

8,510

22,856

Ottawa

7,401

24,234

Frederick

8,282

25,727

Clare

8,542

23,607

Presque Isle

8,510

22,856

Garrett

8,282

25,727

Clinton

8,521

24,171

Roscommon

8,510

22,856

Harford

8,273

24,972

Crawford

8,510

22,856

Saginaw

9,631

24,111

Howard

8,273

24,972

Delta

11,167

23,163

Sanilac

8,709

21,559

Kent

8,337

21,363

Dickinson

11,167

23,163

Schoolcraft

11,167

23,163

Montgomery

8,718

25,697

Eaton

8,521

24,171

Shiawassee

8,060

24,088

Prince George’s

8,718

25,697

Emmet

8,195

24,739

St. Clair

8,144

24,799

Queen Anne’s

8,337

21,363

Genesee

8,060

24,088

St. Joseph

8,627

26,094

Somerset

8,337

21,363

Gladwin

8,542

23,607

Tuscola

8,709

21,559

St. Mary’s

8,337

21,363

Gogebic

11,167

23,163

Van Buren

8,627

26,094

Talbot

8,337

21,363

Grand Traverse

8,195

24,739

Washtenaw

8,673

25,644

Washington

8,282

25,727

Gratiot

9,631

24,111

Wayne

9,002

26,312

Wicomico

8,337

21,363

Hillsdale

8,521

24,171

Wexford

8,195

24,739

Worcester

8,337

21,363

Houghton

11,167

23,163

Huron

8,709

21,559

Ingham

8,521

24,171

7,401

24,234

County

Employee- Dependent,

Only

Family, etc.

County

Employee- Dependent,

Only

Family, etc.

Ionia

Iosco

8,510

22,856

Aitkin

8,927

22,963

Barnstable

12,476

30,964

Iron

11,167

23,163

Anoka

8,387

23,928

Berkshire

9,411

27,598

Isabella

8,542

23,607

Becker

8,643

23,575

Bristol

11,194

30,212

Jackson

8,521

24,171

Beltrami

8,927

22,963

Dukes

12,476

30,964

Kalamazoo

9,298

25,097

Benton

8,387

23,928

Essex

11,289

29,332

Kalkaska

8,195

24,739

Big Stone

9,311

24,352

Franklin

9,411

27,598

Kent

7,401

24,234

Blue Earth

10,352

22,188

Hampden

9,411

27,598

Keweenaw

11,167

23,163

Brown

9,554

23,134

Hampshire

9,411

27,598

Lake

7,401

24,234

Carlton

10,107

22,968

Massachusetts

18

Minnesota

2025 Average Premium Tables

Carver

8,387

23,928

Red Lake

8,842

24,327

Hinds

7,604

19,180

Cass

8,927

22,963

Redwood

9,554

23,134

Holmes

7,206

18,688

Chippewa

9,311

24,352

Renville

9,311

24,352

Humphreys

7,206

18,688

Chisago

8,927

22,963

Rice

10,352

22,188

Issaquena

7,206

18,688

Clay

8,643

23,575

Rock

9,554

23,134

Itawamba

7,416

18,912

Clearwater

8,842

24,327

Roseau

8,927

22,963

Jackson

7,844

23,137

Cook

10,107

22,968

Scott

8,387

23,928

Jasper

7,206

18,688

Cottonwood

9,554

23,134

Sherburne

8,387

23,928

Jefferson

7,206

18,688

Crow Wing

8,927

22,963

Sibley

9,311

24,352

Jefferson Davis

7,206

18,688

Dakota

8,387

23,928

St. Louis

10,107

22,968

Jones

7,593

18,156

Dodge

9,598

25,086

Stearns

8,387

23,928

Kemper

7,206

18,688

Douglas

8,643

23,575

Steele

9,598

25,086

Lafayette

7,206

18,688

Faribault

10,352

22,188

Stevens

8,643

23,575

Lamar

7,593

18,156

Fillmore

9,598

25,086

Swift

9,311

24,352

Lauderdale

7,206

18,688

Freeborn

9,598

25,086

Todd

8,927

22,963

Lawrence

7,206

18,688

Goodhue

9,598

25,086

Traverse

8,643

23,575

Leake

7,206

18,688

Grant

8,643

23,575

Wabasha

9,598

25,086

Lee

7,416

18,912

Hennepin

8,387

23,928

Wadena

8,927

22,963

Leflore

7,206

18,688

Houston

9,598

25,086

Waseca

10,352

22,188

Lincoln

7,206

18,688

Hubbard

8,927

22,963

Washington

8,387

23,928

Lowndes

7,206

18,688

Isanti

8,927

22,963

Watonwan

10,352

22,188

Madison

7,604

19,180

Itasca

10,107

22,968

Wilkin

8,643

23,575

Marion

7,206

18,688

Jackson

9,554

23,134

Winona

9,598

25,086

Marshall

7,921

23,091

Kanabec

8,927

22,963

Wright

8,387

23,928

Monroe

7,206

18,688

Kandiyohi

9,311

24,352

Yellow Medicine

9,311

24,352

Montgomery

7,206

18,688

Kittson

8,842

24,327

Neshoba

7,206

18,688

Koochiching

10,107

22,968

Lac qui Parle

9,311

24,352

Lake

10,107

22,968

Mississippi

Newton

7,206

18,688

Noxubee

7,206

18,688

County

Employee- Dependent,

Only

Family, etc.

Oktibbeha

7,206

18,688

7,206

18,688

Lake of the Woods

10,107

22,968

Adams

Panola

7,206

18,688

Le Sueur

10,352

22,188

Alcorn

7,206

18,688

Pearl River

7,593

18,156

Lincoln

9,554

23,134

Amite

7,206

18,688

Perry

7,593

18,156

7,206

18,688

Lyon

9,311

24,352

Attala

Pike

7,206

18,688

Mahnomen

8,842

24,327

Benton

7,416

18,912

Pontotoc

7,416

18,912

Marshall

8,842

24,327

Bolivar

7,206

18,688

Prentiss

7,206

18,688

7,206

18,688

Martin

10,352

22,188

Calhoun

Quitman

7,206

18,688

McLeod

9,311

24,352

Carroll

7,206

18,688

Rankin

7,604

19,180

Meeker

9,311

24,352

Chickasaw

7,206

18,688

Scott

7,206

18,688

7,206

18,688

Mille Lacs

8,927

22,963

Choctaw

Sharkey

7,206

18,688

Morrison

8,927

22,963

Claiborne

7,206

18,688

Simpson

7,604

19,180

Mower

9,598

25,086

Clarke

7,206

18,688

Smith

7,206

18,688

7,206

18,688

Murray

9,554

23,134

Clay

Stone

7,844

23,137

Nicollet

10,352

22,188

Coahoma

7,206

18,688

Sunflower

7,206

18,688

7,604

19,180

Nobles

9,554

23,134

Copiah

Tallahatchie

7,206

18,688

Norman

8,842

24,327

Covington

7,206

18,688

Tate

7,921

23,091

Olmsted

9,598

25,086

DeSoto

7,921

23,091

Tippah

7,416

18,912

7,593

18,156

Otter Tail

8,643

23,575

Forrest

Tishomingo

7,206

18,688

Pennington

8,842

24,327

Franklin

7,206

18,688

Tunica

7,921

23,091

Pine

8,927

22,963

George

7,844

23,137

Union

7,416

18,912

7,593

18,156

Pipestone

9,554

23,134

Greene

Walthall

7,206

18,688

Polk

8,842

24,327

Grenada

7,206

18,688

Warren

7,604

19,180

Pope

8,643

23,575

Hancock

7,844

23,137

Washington

7,206

18,688

23,928

Harrison

7,844

23,137

Wayne

7,206

18,688

Ramsey

8,387

2025 Average Premium Tables

19

Webster

7,206

18,688

Howard

8,982

22,299

St. Charles

8,291

23,092

Wilkinson

7,206

18,688

Howell

7,659

21,187

St. Clair

7,494

20,476

Winston

7,206

18,688

Iron

7,659

21,187

St. Francois

8,291

23,092

Yalobusha

7,206

18,688

Jackson

8,884

23,815

St. Louis

8,291

23,092

Yazoo

7,206

18,688

Jasper

10,543

21,351

St. Louis City

8,291

23,092

Jefferson

8,291

23,092

Ste. Genevieve

8,291

23,092

Missouri

Johnson

7,494

20,476

Stoddard

8,722

25,505

Knox

8,548

21,760

Stone

7,880

24,547

County

Employee- Dependent,

Only

Family, etc.

Laclede

7,880

24,547

Sullivan

8,548

21,760

Adair

8,548

21,760

Lafayette

7,494

20,476

Taney

7,880

24,547

Andrew

10,197

23,058

Lawrence

7,880

24,547

Texas

7,659

21,187

Atchison

10,197

23,058

Lewis

8,548

21,760

Vernon

7,494

20,476

Audrain

8,982

22,299

Lincoln

8,291

23,092

Warren

8,291

23,092

Barry

7,880

24,547

Linn

8,548

21,760

Washington

8,291

23,092

Barton

10,543

21,351

Livingston

10,197

23,058

Wayne

8,722

25,505

Bates

7,494

20,476

Macon

8,548

21,760

Webster

7,880

24,547

Benton

7,494

20,476

Madison

8,722

25,505

Worth

10,197

23,058

Bollinger

8,722

25,505

Maries

8,982

22,299

Wright

7,880

24,547

Boone

8,982

22,299

Marion

8,548

21,760

Buchanan

10,197

23,058

McDonald

10,543

21,351

Butler

8,722

25,505

Mercer

10,197

23,058

Caldwell

10,197

23,058

Miller

8,982

22,299

County

Employee- Dependent,

Only

Family, etc.

Callaway

8,982

22,299

Mississippi

8,722

25,505

Beaverhead

9,301

23,078

Camden

8,982

22,299

22,299

Big Horn

9,301

23,078

Cape Girardeau

8,722

25,505

Monroe

8,982

22,299

Blaine

9,301

23,078

Carroll

10,197

23,058

Montgomery

8,982

22,299

Broadwater

7,853

22,167

Carter

7,659

21,187

22,299

Carbon

8,131

22,023

Cass

8,884

23,815

New Madrid

8,722

25,505

Carter

9,301

23,078

Cedar

7,880

24,547

Newton

10,543

21,351

Cascade

7,853

22,167

Chariton

8,982

22,299

23,058

Chouteau

7,853

22,167

Christian

7,880

24,547

Oregon

7,659

21,187

Custer

9,301

23,078

Clark

8,548

21,760

Osage

8,982

22,299

Daniels

9,301

23,078

Clay

8,884

23,815

24,547

Dawson

9,301

23,078

7,853

22,167

Moniteau

Morgan

Nodaway

Ozark

8,982

8,982

10,197

7,880

Montana

Clinton

10,197

23,058

Pemiscot

8,722

25,505

Deer Lodge

Cole

8,982

22,299

Perry

8,722

25,505

Fallon

9,301

23,078

Cooper

8,982

22,299

Pettis

7,494

20,476

Fergus

9,301

23,078

Crawford

7,659

21,187

Phelps

7,659

21,187

Flathead

8,051

21,832

Dade

7,880

24,547

Pike

8,548

21,760

Gallatin

7,853

22,167

Dallas

7,880

24,547

Platte

8,884

23,815

Garfield

9,301

23,078

Daviess

10,197

23,058

Polk

7,880

24,547

Glacier

9,301

23,078

DeKalb

10,197

23,058

Pulaski

7,659

21,187

Golden Valley

9,301

23,078

Dent

7,659

21,187

Putnam

8,548

21,760

Granite

9,301

23,078

Douglas

7,880

24,547

Ralls

8,548

21,760

Hill

9,301

23,078

Dunklin

8,722

25,505

22,299

Jefferson

7,853

22,167

Franklin

8,291

23,092

Ray

10,197

23,058

Judith Basin

7,853

22,167

Gasconade

8,982

22,299

Reynolds

7,659

21,187

Lake

8,051

21,832

Gentry

10,197

23,058

21,187

Lewis and Clark

7,853

22,167

Greene

7,880

24,547

Saline

7,494

20,476

Liberty

9,301

23,078

Grundy

10,197

23,058

Schuyler

8,548

21,760

Lincoln

9,301

23,078

Harrison

10,197

23,058

21,760

Madison

9,301

23,078

9,301

23,078

Randolph

Ripley

Scotland

8,982

7,659

8,548

Henry

7,494

20,476

Scott

8,722

25,505

McCone

Hickory

7,880

24,547

Shannon

7,659

21,187

Meagher

9,301

23,078

Holt

10,197

23,058

21,760

Mineral

9,301

23,078

20

Shelby

8,548

2025 Average Premium Tables

Missoula

8,051

21,832

Deuel

9,959

25,388

Saunders

8,710

25,234

Musselshell

8,131

22,023

Dixon

9,372

29,424

Scotts Bluff

9,959

25,388

Park

9,301

23,078

Dodge

8,710

25,234

Seward

9,385

26,201

Petroleum

9,301

23,078

Douglas

8,710

25,234

Sheridan

9,959

25,388

Phillips

9,301

23,078

Dundy

9,959

25,388

Sherman

9,372

29,424

Pondera

9,301

23,078

Fillmore

9,385

26,201

Sioux

9,959

25,388

Powder River

9,301

23,078

Franklin

9,372

29,424

Stanton

9,372

29,424

Powell

9,301

23,078

Frontier

9,959

25,388

Thayer

9,385

26,201

Prairie

9,301

23,078

Furnas

9,372

29,424

Thomas

9,959

25,388

Ravalli

9,301

23,078

Gage

9,385

26,201

Thurston

8,710

25,234

Richland

9,301

23,078

Garden

9,959

25,388

Valley

9,372

29,424

Roosevelt

9,301

23,078

Garfield

9,372

29,424

Washington

8,710

25,234

Rosebud

9,301

23,078

Gosper

9,372

29,424

Wayne

9,372

29,424

Sanders

9,301

23,078

Grant

9,959

25,388

Webster

9,372

29,424

Sheridan

9,301

23,078

Greeley

9,372

29,424

Wheeler

9,372

29,424

Silver Bow

7,853

22,167

Hall

9,372

29,424

York

9,385

26,201

Stillwater

8,131

22,023

Hamilton

9,372

29,424

Sweet Grass

8,131

22,023

Harlan

9,372

29,424

Teton

7,853

22,167

Hayes

9,959

25,388

Toole

9,301

23,078

Hitchcock

9,959

25,388

County

Employee- Dependent,

Only

Family, etc.

Treasure

9,301

23,078

Holt

9,372

29,424

Carson City

8,478

22,631

9,240

25,254

Nevada

Valley

9,301

23,078

Hooker

9,959

25,388

Churchill

Wheatland

9,301

23,078

Howard

9,372

29,424

Clark

8,353

20,646

26,201

Douglas

8,478

22,631

9,240

25,254

Wibaux

Yellowstone

9,301

8,131

23,078

22,023

Nebraska

Jefferson

9,385

Johnson

9,385

26,201

Elko

Kearney

9,372

29,424

Esmeralda

9,240

25,254

25,388

Eureka

9,240

25,254

9,240

25,254

Keith

9,959

Keya Paha

9,372

29,424

Humboldt

Kimball

9,959

25,388

Lander

9,240

25,254

29,424

Lincoln

9,240

25,254

8,478

22,631

County

Employee- Dependent,

Only

Family, etc.

Adams

9,372

29,424

Antelope

9,372

29,424

Lancaster

9,385

26,201

Lyon

Arthur

9,959

25,388

Lincoln

9,959

25,388

Mineral

9,240

25,254

Banner

9,959

25,388

25,388

Nye

8,353

20,646

9,240

25,254

Knox

Logan

9,372

9,959

Blaine

9,372

29,424

Loup

9,372

29,424

Pershing

Boone

9,372

29,424

Madison

9,372

29,424

Storey

8,478

22,631

Box Butte

9,959

25,388

McPherson

9,959

25,388

Washoe

8,941

21,351

Boyd

9,372

29,424

Merrick

9,372

29,424

White Pine

9,240

25,254

Brown

9,959

25,388

Morrill

9,959

25,388

Buffalo

9,372

29,424

Nance

9,372

29,424

Burt

8,710

25,234

Nemaha

9,385

26,201

Butler

9,372

29,424

Nuckolls

9,372

29,424

Cass

8,710

25,234

Otoe

9,385

26,201

Cedar

9,372

29,424

Pawnee

9,385

26,201

Chase

9,959

25,388

Perkins

9,959

25,388

Cherry

9,959

25,388

Phelps

9,372

29,424

Cheyenne

9,959

25,388

Pierce

9,372

29,424

Clay

9,372

29,424

Platte

9,372

29,424

Colfax

9,372

29,424

Polk

9,372

29,424

Cuming

9,372

29,424

Red Willow

9,959

25,388

Custer

9,372

29,424

Richardson

9,385

26,201

Dakota

9,372

29,424

Rock

9,372

29,424

Dawes

9,959

25,388

Saline

9,385

26,201

Dawson

9,372

29,424

Sarpy

8,710

25,234

2025 Average Premium Tables

New Hampshire

County

Employee- Dependent,

Only

Family, etc.

All

8,591

26,225

New Jersey

County

Employee- Dependent,

Only

Family, etc.

All

9,236

27,428

New Mexico

County

Employee- Dependent,

Only

Family, etc.

Bernalillo

8,533

23,762

Catron

9,803

29,015

21

Chaves

9,803

29,015

Genesee

9,036

22,871

Avery

8,305

23,233

Cibola

9,803

29,015

Greene

9,358

24,527

Beaufort

11,319

26,012

Colfax

9,803

29,015

Hamilton

9,421

25,195

Bertie

8,902

26,794

Curry

9,803

29,015

Herkimer

9,421

25,195

Bladen

8,028

27,130

De Baca

9,803

29,015

Jefferson

9,421

25,195

Brunswick

8,080

21,413

Doña Ana

9,161

22,155

Kings

11,671

32,726

Buncombe

8,305

23,233

Eddy

9,803

29,015

Lewis

9,421

25,195

Burke

9,118

27,278

Grant

9,803

29,015

Livingston

8,726

24,370

Cabarrus

8,840

25,247

Guadalupe

9,803

29,015

Madison

9,421

25,195

Caldwell

9,118

27,278

Harding

9,803

29,015

Monroe

8,726

24,370

Camden

8,902

26,794

Hidalgo

9,803

29,015

Montgomery

9,358

24,527

Carteret

11,319

26,012

Lea

9,803

29,015

Nassau

11,665

34,485

Caswell

8,791

26,069

Lincoln

9,803

29,015

New York

11,671

32,726

Catawba

9,118

27,278

Los Alamos

9,803

29,015

Niagara

9,036

22,871

Chatham

8,791

26,069

Luna

9,803

29,015

Oneida

9,421

25,195

Cherokee

8,305

23,233

McKinley

9,803

29,015

Onondaga

9,493

26,598

Chowan

8,902

26,794

Mora

9,803

29,015

Ontario

8,726

24,370

Clay

8,305

23,233

Otero

9,803

29,015

Orange

11,169

29,547

Cleveland

8,254

23,099

Quay

9,803

29,015

Orleans

9,036

22,871

Columbus

8,080

21,413

Rio Arriba

9,803

29,015

Oswego

9,421

25,195

Craven

11,319

26,012

Roosevelt

9,803

29,015

Otsego

9,421

25,195

Cumberland

8,028

27,130

San Juan

9,045

25,668

Putnam

11,169

29,547

Currituck

8,902

26,794

San Miguel

9,803

29,015

Queens

11,671

32,726

Dare

11,319

26,012

Sandoval

8,533

23,762

Rensselaer

9,358

24,527

Davidson

8,425

25,261

Santa Fe

9,460

24,010

Richmond

11,671

32,726

Davie

8,425

25,261

Sierra

9,803

29,015

Rockland

11,671

32,726

Duplin

8,080

21,413

Socorro

9,803

29,015

Saratoga

9,358

24,527

Durham

8,791

26,069

Taos

9,803

29,015

Schenectady

9,358

24,527

Edgecombe

9,728

32,086

Torrance

8,533

23,762

Schoharie

9,358

24,527

Forsyth

8,425

25,261

Union

9,803

29,015

Schuyler

9,493

26,598

Franklin

8,030

24,017

Valencia

8,533

23,762

Seneca

8,726

24,370

Gaston

8,254

23,099

St. Lawrence

9,421

25,195

Gates

8,902

26,794

Steuben

9,493

26,598

Graham

8,305

23,233

11,665

34,485

Granville

8,546

24,195

New York

County

Employee- Dependent,

Only

Family, etc.

Suffolk

Sullivan

11,169

29,547

Greene

9,728

32,086

Albany

9,358

24,527

Tioga

9,493

26,598

Guilford

8,791

24,881

Allegany

9,036

22,871

Tompkins

9,493

26,598

Halifax

8,902

26,794

Bronx

11,671

32,726

Ulster

11,169

29,547

Harnett

8,028

27,130

Broome

9,493

26,598

Warren

9,358

24,527

Haywood

8,305

23,233

Cattaraugus

9,036

22,871

Washington

9,358

24,527

Henderson

8,305

23,233

Cayuga

9,493

26,598

Wayne

8,726

24,370

Hertford

8,902

26,794

Chautauqua

9,036

22,871

Westchester

11,671

32,726

Hoke

8,028

27,130

Chemung

9,493

26,598

Wyoming

9,036

22,871

Hyde

11,319

26,012

Chenango

9,421

25,195

Yates

8,726

24,370

Iredell

9,118

27,278

Clinton

9,421

25,195

Jackson

8,305

23,233

Columbia

9,358

24,527

Johnston

8,030

24,017

Cortland

9,493

26,598

11,319

26,012

11,169

29,547

County

Employee- Dependent,

Only

Family, etc.

Jones

Delaware

Lee

8,791

26,069

Dutchess

11,169

29,547

Alamance

8,791

26,069

Lenoir

11,319

26,012

Erie

9,036

22,871

Alexander

9,118

27,278

Lincoln

8,254

23,099

Essex

9,421

25,195

Alleghany

9,186

25,450

Macon

8,305

23,233

Franklin

9,421

25,195

Anson

8,840

25,247

Madison

8,305

23,233

Fulton

9,358

24,527

Ashe

9,186

25,450

Martin

8,902

26,794

22

North Carolina

2025 Average Premium Tables

McDowell

8,305

23,233

Burleigh

9,229

25,095

Ashtabula

9,578

24,385

Mecklenburg

8,840

25,247

Cass

8,493

24,039

Athens

10,662

22,532

Mitchell

8,305

23,233

Cavalier

9,654

24,739

Auglaize

9,312

21,287

Montgomery

9,817

24,473

Dickey

9,654

24,739

Belmont

9,010

19,458

Moore

9,817

24,473

Divide

9,654

24,739

Brown

9,048

19,544

Nash

9,728

32,086

Dunn

9,654

24,739

Butler

8,907

23,720

New Hanover

8,080

21,413

Eddy

9,654

24,739

Carroll

7,908

22,733

Northampton

8,902

26,794

Emmons

9,654

24,739

Champaign

9,685

22,090

Onslow

8,080

21,413

Foster

9,654

24,739

Clark

9,685

22,090

Orange

8,791

26,069

Golden Valley

9,654

24,739

Clermont

9,048

19,544

Pamlico

11,319

26,012

Grand Forks

8,680

24,032

Clinton

9,048

19,544

Pasquotank

8,902

26,794

Grant

9,654

24,739

Columbiana

8,630

23,707

Pender

8,080

21,413

Griggs

9,654

24,739

Coshocton

9,010

19,458

Perquimans

8,902

26,794

Hettinger

9,654

24,739

Crawford

8,666

20,711

Person

8,791

26,069

Kidder

9,654

24,739

Cuyahoga

9,578

24,385

Pitt

9,728

32,086

La Moure

9,654

24,739

Darke

9,685

22,090

Polk

8,305

23,233

Logan

9,654

24,739

Defiance

8,269

21,370

Randolph

8,791

24,881

McHenry

9,654

24,739

Delaware

8,474

22,087

Richmond

8,028

27,130

McIntosh

9,654

24,739

Erie

9,560

26,714

Robeson

8,028

27,130

McKenzie

9,654

24,739

Fairfield

8,474

22,087

Rockingham

8,791

24,881

McLean

9,654

24,739

Fayette

8,474

22,087

Rowan

8,840

25,247

Mercer

9,654

24,739

Franklin

8,474

22,087

Rutherford

8,305

23,233

Morton

9,229

25,095

Fulton

8,269

21,370

Sampson

8,028

27,130

Mountrail

9,654

24,739

Gallia

10,729

27,998

Scotland

8,028

27,130

Nelson

9,654

24,739

Geauga

9,578

24,385

Stanly

8,840

25,247

Oliver

9,654

24,739

Greene

9,685

22,090

Stokes

8,425

25,261

Pembina

9,654

24,739

Guernsey

9,010

19,458

Surry

8,425

25,261

Pierce

9,654

24,739

Hamilton

8,907

23,720

Swain

8,305

23,233

Ramsey

9,654

24,739

Hancock

9,312

21,287

Transylvania

8,305

23,233

Ransom

9,654

24,739

Hardin

9,312

21,287

Tyrrell

11,319

26,012

Renville

9,654

24,739

Harrison

9,010

19,458

Union

8,840

25,247

Richland

9,654

24,739

Henry

8,269

21,370

Vance

8,546

24,195

Rolette

9,654

24,739

Highland

9,048

19,544

Wake

8,030

24,017

Sargent

9,654

24,739

Hocking

10,662

22,532

Warren

8,546

24,195

Sheridan

9,654

24,739

Holmes

7,106

20,621

Washington

11,319

26,012

Sioux

9,654

24,739

Huron

9,560

26,714

Watauga

9,186

25,450

Slope

9,654

24,739

Jackson

10,729

27,998

Wayne

9,728

32,086

Stark

9,654

24,739

Jefferson

9,010

19,458

Wilkes

9,186

25,450

Steele

9,654

24,739

Knox

8,474

22,087

Wilson

9,728

32,086

Stutsman

9,654

24,739

Lake

9,578

24,385

Yadkin

8,425

25,261

Towner

9,654

24,739

Lawrence

10,729

27,998

Yancey

8,305

23,233

Traill

9,654

24,739

Licking

8,474

22,087

Walsh

9,654

24,739

Logan

8,474

22,087

Ward

9,654

24,739

Lorain

9,578

24,385

Wells

9,654

24,739

Lucas

8,269

21,370

Williams

9,654

24,739

Madison

8,474

22,087

Mahoning

8,630

23,707

Marion

8,817

21,747

8,799

22,928

North Dakota

County

Employee- Dependent,

Only

Family, etc.

Adams

9,654

24,739

Barnes

9,654

24,739

Benson

9,654

24,739

Billings

9,654

24,739

County

Employee- Dependent,

Only

Family, etc.

Medina

Meigs

10,662

22,532

Bottineau

9,654

24,739

Adams

9,048

19,544

Mercer

9,312

21,287

Bowman

9,654

24,739

Allen

9,312

21,287

Miami

9,685

22,090

Burke

9,654

24,739

Ashland

8,799

22,928

Monroe

9,010

19,458

2025 Average Premium Tables

Ohio

23

Montgomery

9,685

22,090

Craig

8,126

22,340

Tillman

8,126

22,340

Morgan

9,010

19,458

Creek

8,397

22,281

Tulsa

8,397

22,281

Morrow

8,817

21,747

Custer

8,126

22,340

Wagoner

8,397

22,281

Muskingum

9,010

19,458

Delaware

8,126

22,340

Washington

8,126

22,340

Noble

9,010

19,458

Dewey

8,126

22,340

Washita

8,126

22,340

Ottawa

9,560

26,714

Ellis

8,126

22,340

Woods

8,126

22,340

Paulding

9,312

21,287

Garfield

8,126

22,340

Woodward

8,126

22,340

Perry

9,010

19,458

Garvin

8,126

22,340

Pickaway

8,474

22,087

Grady

8,463

21,499

Pike

10,729

27,998

Grant

8,126

22,340

Portage

8,799

22,928

Greer

8,126

22,340

County

Employee- Dependent,

Only

Family, etc.

Preble

9,685

22,090

Harmon

8,126

22,340

Baker

9,689

24,753

22,340

Benton

8,627

22,863

8,276

25,870

Putnam

9,312

21,287

Harper

8,126

Oregon

Richland

8,666

20,711

Haskell

8,126

22,340

Clackamas

Ross

10,729

27,998

Hughes

8,126

22,340

Clatsop

9,654

26,856

22,340

Columbia

9,654

26,856

9,654

26,856

Sandusky

9,560

26,714

Jackson

8,126

Scioto

10,729

27,998

Jefferson

8,126

22,340

Coos

Seneca

9,560

26,714

Johnston

8,126

22,340

Crook

9,689

24,753

9,654

26,856

Shelby

9,685

22,090

Kay

8,126

22,340

Curry

Stark

7,908

22,733

Kingfisher

8,126

22,340

Deschutes

9,018

24,529

Summit

8,799

22,928

Kiowa

8,126

22,340

Douglas

8,891

25,646

9,689

24,753

Trumbull

8,630

23,707

Latimer

8,126

22,340

Gilliam

Tuscarawas

9,010

19,458

Le Flore

7,774

22,477

Grant

9,689

24,753

21,499

Harney

9,689

24,753

9,689

24,753

Union

8,474

22,087

Lincoln

8,463

Van Wert

9,312

21,287

Logan

8,463

21,499

Hood River

Vinton

10,729

27,998

Love

8,126

22,340

Jackson

8,891

25,646

22,340

Jefferson

9,689

24,753

8,891

25,646

Warren

8,907

23,720

Major

8,126

Washington

10,662

22,532

Marshall

8,126

22,340

Josephine

Wayne

7,106

20,621

Mayes

8,126

22,340

Klamath

9,018

24,529

21,499

Lake

9,018

24,529

8,627

22,863

Williams

8,269

21,370

McClain

8,463

Wood

8,269

21,370

McCurtain

8,126

22,340

Lane

Wyandot

9,560

26,714

McIntosh

8,126

22,340

Lincoln

9,654

26,856

22,340

Linn

8,627

22,863

9,689

24,753

Murray

Oklahoma

8,126

Muskogee

8,126

22,340

Malheur

8,126

22,340

Marion

7,954

23,556

9,689

24,753

Employee- Dependent,

Only

Family, etc.

Noble

County

Nowata

8,126

22,340

Morrow

Adair

8,126

22,340

Okfuskee

8,126

22,340

Multnomah

8,276

25,870

Alfalfa

8,126

22,340

Oklahoma

8,463

21,499

Polk

7,954

23,556

Atoka

8,126

22,340

Okmulgee

8,397

22,281

Sherman

9,689

24,753

Beaver

8,126

22,340

Osage

8,397

22,281

Tillamook

9,654

26,856

Beckham

8,126

22,340

Ottawa

8,126

22,340

Umatilla

9,689

24,753

Blaine

8,126

22,340

Pawnee

8,397

22,281

Union

9,689

24,753

Bryan

8,126

22,340

Payne

8,126

22,340

Wallowa

9,689

24,753

Caddo

8,126

22,340

22,340

Wasco

9,689

24,753

Canadian

8,463

21,499

Pontotoc

8,126

22,340

Washington

8,276

25,870

Carter

8,126

22,340

Pottawatomie

8,126

22,340

Wheeler

9,689

24,753

Cherokee

8,126

22,340

Pushmataha

8,126

22,340

Yamhill

8,276

25,870

Choctaw

8,126

22,340

Roger Mills

8,126

22,340

Cimarron

8,126

22,340

Rogers

8,397

22,281

Cleveland

8,463

21,499

Seminole

8,126

22,340

Coal

8,126

22,340

Sequoyah

7,774

22,477

Comanche

7,985

22,334

Stephens

8,126

22,340

Cotton

8,126

22,340

Texas

8,126

22,340

24

Pittsburg

8,126

Pennsylvania

County

Employee- Dependent,

Only

Family, etc.

Adams

9,198

25,437

Allegheny

8,444

23,654

2025 Average Premium Tables

Armstrong

8,444

23,654

Somerset

8,683

25,396

Marion

9,290

25,433

Beaver

8,444

23,654

Sullivan

8,959

24,628

Marlboro

9,162

24,970

Bedford

8,683

25,396

Susquehanna

8,959

24,628

McCormick

9,617

25,926

Berks

9,198

25,437

Tioga

8,959

24,628

Newberry

9,668

25,763

Blair

8,683

25,396

Union

9,135

27,221

Oconee

9,811

25,843

Bradford

8,959

24,628

Venango

8,759

23,609

Orangeburg

9,155

27,773

Bucks

8,951

26,308

Warren

8,759

23,609

Pickens

9,077

24,372

Butler

8,444

23,654

Washington

8,444

23,654

Richland

9,234

27,486

Cambria

8,683

25,396

Wayne

8,959

24,628

Saluda

9,406

25,030

Cameron

7,824

25,938

Westmoreland

8,444

23,654

Spartanburg

8,716

22,457

Carbon

8,959

24,628

Wyoming

8,959

24,628

Sumter

9,088

22,540

Centre

9,135

27,221

York

9,198

25,437

Union

8,666

24,821

Chester

8,951

26,308

Williamsburg

8,722

24,683

Clarion

8,759

23,609

York

8,318

24,473

Clearfield

8,683

25,396

Clinton

8,959

24,628

County

Employee- Dependent,

Only

Family, etc.