# Instructions for Form 8941 > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3Ab632017a3df61a93 ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text 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 2 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. Columbia 9,135 27,221 All 9,871 Crawford 8,759 23,609 Cumberland 9,207 26,359 Dauphin 9,207 26,359 Delaware 8,951 26,308 Elk 7,824 25,938 Erie 8,759 23,609 Fayette 8,444 23,654 Forest 8,759 23,609 Franklin 9,207 26,359 Fulton 9,207 26,359 Greene 8,444 23,654 Huntingdon 8,683 25,396 Indiana 8,444 23,654 Jefferson 8,683 25,396 Juniata 9,207 26,359 Lackawanna 8,959 24,628 Lancaster 9,198 25,437 Lawrence 8,444 23,654 Lebanon 9,207 26,359 Lehigh 9,135 27,221 Luzerne 8,959 24,628 Lycoming 8,959 24,628 McKean 8,759 23,609 Mercer 8,759 23,609 Mifflin 9,135 27,221 Monroe 8,959 24,628 Montgomery 8,951 26,308 Montour 9,135 27,221 Northampton 9,135 27,221 Northumberland 9,135 27,221 Perry 9,207 26,359 Philadelphia 8,951 26,308 Pike 8,959 24,628 Potter 7,824 25,938 Schuylkill 9,135 27,221 Snyder 9,135 27,221 2025 Average Premium Tables Rhode Island South Dakota 28,398 South Carolina County Employee- Dependent, Only Family, etc. Aurora 9,122 27,669 Employee- Dependent, Only Family, etc. Beadle 8,840 26,857 County Bennett 9,114 24,561 Abbeville 9,017 25,245 Bon Homme 9,122 27,669 Aiken 8,845 21,893 Brookings 8,840 26,857 Allendale 8,885 25,181 Brown 8,840 26,857 Anderson 9,271 24,608 Brule 9,122 27,669 Bamberg 8,768 25,305 Buffalo 9,122 27,669 Barnwell 8,379 24,273 Butte 9,114 24,561 Beaufort 9,315 22,179 Campbell 8,840 26,857 Berkeley 10,045 26,982 Charles Mix 9,122 27,669 Calhoun 8,675 24,882 Clark 8,840 26,857 Charleston 8,805 26,941 Clay 8,877 24,996 Cherokee 8,699 25,466 Codington 8,840 26,857 Chester 9,094 25,855 Corson 9,114 24,561 Chesterfield 9,007 27,470 Custer 9,114 24,561 Clarendon 8,585 24,799 Davison 9,122 27,669 Colleton 8,957 24,118 Day 8,840 26,857 Darlington 9,010 25,996 Deuel 8,840 26,857 Dillon 8,941 24,580 Dewey 9,114 24,561 Dorchester 9,700 25,047 Douglas 9,122 27,669 Edgefield 8,678 25,099 Edmunds 8,840 26,857 Fairfield 8,978 25,211 Fall River 9,114 24,561 Florence 9,334 26,247 Faulk 8,840 26,857 Georgetown 8,496 24,982 Grant 8,840 26,857 Greenville 9,147 24,279 Gregory 9,114 24,561 Greenwood 9,552 25,072 Haakon 9,114 24,561 Hampton 8,958 24,909 Hamlin 8,840 26,857 Horry 8,928 25,456 Hand 9,122 27,669 Jasper 9,300 26,043 Hanson 9,122 27,669 Kershaw 9,115 25,688 Harding 9,114 24,561 Lancaster 8,916 21,741 Hughes 9,122 27,669 Laurens 8,999 23,471 Hutchinson 9,122 27,669 Lee 8,816 24,762 Hyde 9,122 27,669 Lexington 9,015 25,460 Jackson 9,114 24,561 25 Jerauld 9,122 27,669 Davidson 7,943 22,885 Rhea 7,515 22,141 Jones 9,114 24,561 Decatur 7,972 21,536 Roane 7,734 19,822 Kingsbury 8,840 26,857 DeKalb 7,648 19,177 Robertson 7,943 22,885 Lake 8,877 24,996 Dickson 8,003 20,689 Rutherford 7,943 22,885 Lawrence 9,114 24,561 Dyer 7,972 21,536 Scott 7,734 19,822 Lincoln 8,877 24,996 Fayette 8,097 20,620 Sequatchie 7,515 22,141 Lyman 9,114 24,561 Fentress 7,648 19,177 Sevier 7,734 19,822 Marshall 8,840 26,857 Franklin 7,515 22,141 Shelby 8,097 20,620 McCook 8,877 24,996 Gibson 7,972 21,536 Smith 7,648 19,177 McPherson 8,840 26,857 Giles 8,003 20,689 Stewart 8,003 20,689 Meade 9,114 24,561 Grainger 7,734 19,822 Sullivan 7,921 21,498 Mellette 9,114 24,561 Greene 7,921 21,498 Sumner 7,943 22,885 Miner 9,122 27,669 Grundy 7,515 22,141 Tipton 8,097 20,620 Minnehaha 8,877 24,996 Hamblen 7,734 19,822 Trousdale 7,943 22,885 Moody 8,877 24,996 Hamilton 7,515 22,141 Unicoi 7,921 21,498 Pennington 9,114 24,561 Hancock 7,921 21,498 Union 7,734 19,822 Perkins 9,114 24,561 Hardeman 7,972 21,536 Van Buren 7,648 19,177 Potter 8,840 26,857 Hardin 7,972 21,536 Warren 7,648 19,177 Roberts 8,840 26,857 Hawkins 7,921 21,498 Washington 7,921 21,498 Sanborn 9,122 27,669 Haywood 8,097 20,620 Wayne 8,003 20,689 Shannon 9,114 24,561 Henderson 7,972 21,536 Weakley 7,972 21,536 Spink 8,840 26,857 Henry 7,972 21,536 White 7,648 19,177 Stanley 9,114 24,561 Hickman 8,003 20,689 Williamson 7,943 22,885 Sully 9,122 27,669 Houston 8,003 20,689 Wilson 7,943 22,885 Todd 9,114 24,561 Humphreys 8,003 20,689 Tripp 9,114 24,561 Jackson 7,648 19,177 Turner 8,877 24,996 Jefferson 7,734 19,822 Union 8,877 24,996 Johnson 7,921 21,498 County Employee- Dependent, Only Family, etc. Walworth 8,840 26,857 Knox 7,734 19,822 Anderson 9,372 23,509 21,536 Andrews 9,372 23,509 9,372 23,509 Yankton 9,122 Ziebach 9,114 27,669 24,561 Tennessee Lake 7,972 Texas Lauderdale 8,097 20,620 Angelina Lawrence 8,003 20,689 Aransas 9,425 26,628 20,689 Archer 8,947 23,111 10,030 25,166 Lewis 8,003 Lincoln 8,003 20,689 Armstrong Loudon 7,734 19,822 Atascosa 8,380 22,626 8,309 26,389 County Employee- Dependent, Only Family, etc. Anderson 7,734 19,822 Macon 7,648 19,177 Austin Bedford 8,003 20,689 Madison 7,972 21,536 Bailey 9,372 23,509 Benton 7,972 21,536 Marion 7,515 22,141 Bandera 8,380 22,626 Bledsoe 7,515 22,141 Marshall 8,003 20,689 Bastrop 8,000 21,482 Blount 7,734 19,822 Maury 8,003 20,689 Baylor 9,372 23,509 Bradley 7,515 22,141 McMinn 7,515 22,141 Bee 9,372 23,509 Campbell 7,734 19,822 McNairy 7,972 21,536 Bell 9,416 20,865 Cannon 7,648 19,177 Meigs 7,515 22,141 Bexar 8,380 22,626 Carroll 7,972 21,536 19,822 Blanco 9,372 23,509 Carter 7,921 21,498 Montgomery 7,943 22,885 Borden 9,372 23,509 Cheatham 7,943 22,885 Moore 8,003 20,689 Bosque 9,372 23,509 Chester 7,972 21,536 19,822 Bowie 8,455 23,391 Claiborne 7,734 19,822 Obion 7,972 21,536 Brazoria 8,309 26,389 Clay 7,648 19,177 Overton 7,648 19,177 Brazos 8,248 23,567 Cocke 7,734 19,822 20,689 Brewster 9,372 23,509 9,372 23,509 Monroe Morgan Perry 7,734 7,734 8,003 Coffee 8,003 20,689 Pickett 7,648 19,177 Briscoe Crockett 7,972 21,536 Polk 7,515 22,141 Brooks 9,372 23,509 Cumberland 7,648 19,177 19,177 Brown 9,372 23,509 26 Putnam 7,648 2025 Average Premium Tables Burleson 8,248 23,567 Fort Bend 8,309 26,389 Kent 9,372 23,509 Burnet 9,372 23,509 Franklin 9,372 23,509 Kerr 9,372 23,509 Caldwell 8,000 21,482 Freestone 9,372 23,509 Kimble 9,372 23,509 Calhoun 8,661 25,205 Frio 9,372 23,509 King 9,372 23,509 Callahan 8,149 22,497 Gaines 9,372 23,509 Kinney 9,372 23,509 Cameron 8,199 25,284 Galveston 8,309 26,389 Kleberg 9,372 23,509 Camp 9,372 23,509 Garza 9,372 23,509 Knox 9,372 23,509 Carson 10,030 25,166 Gillespie 9,372 23,509 Lamar 9,372 23,509 Cass 9,372 23,509 Glasscock 9,372 23,509 Lamb 9,372 23,509 Castro 9,372 23,509 Goliad 8,661 25,205 Lampasas 9,416 20,865 Chambers 8,309 26,389 Gonzales 9,372 23,509 LaSalle 9,372 23,509 Cherokee 9,372 23,509 Gray 9,372 23,509 Lavaca 9,372 23,509 Childress 9,372 23,509 Grayson 8,602 23,138 Lee 9,372 23,509 Clay 8,947 23,111 Gregg 7,675 24,816 Leon 9,372 23,509 Cochran 9,372 23,509 Grimes 9,372 23,509 Liberty 8,309 26,389 Coke 9,372 23,509 Guadalupe 8,380 22,626 Limestone 9,372 23,509 Coleman 9,372 23,509 Hale 9,372 23,509 Lipscomb 9,372 23,509 Collin 8,920 25,185 Hall 9,372 23,509 Live Oak 9,372 23,509 Collingsworth 9,372 23,509 Hamilton 9,372 23,509 Llano 9,372 23,509 Colorado 9,372 23,509 Hansford 9,372 23,509 Loving 9,372 23,509 Comal 8,380 22,626 Hardeman 9,372 23,509 Lubbock 8,242 23,416 Comanche 9,372 23,509 Hardin 9,444 22,839 Lynn 9,372 23,509 Concho 9,372 23,509 Harris 8,309 26,389 Madison 9,372 23,509 Cooke 9,372 23,509 Harrison 9,372 23,509 Marion 9,372 23,509 Coryell 9,416 20,865 Hartley 9,372 23,509 Martin 9,372 23,509 Cottle 9,372 23,509 Haskell 9,372 23,509 Mason 9,372 23,509 Crane 9,372 23,509 Hays 8,000 21,482 Matagorda 9,372 23,509 Crockett 9,372 23,509 Hemphill 9,372 23,509 Maverick 9,372 23,509 Crosby 8,242 23,416 Henderson 9,372 23,509 McCulloch 9,372 23,509 Culberson 9,372 23,509 Hidalgo 9,094 24,740 McLennan 6,596 21,594 Dallam 9,372 23,509 Hill 9,372 23,509 McMullen 9,372 23,509 Dallas 8,920 25,185 Hockley 9,372 23,509 Medina 8,380 22,626 Dawson 9,372 23,509 Hood 9,372 23,509 Menard 9,372 23,509 De Witt 9,372 23,509 Hopkins 9,372 23,509 Midland 8,633 30,732 Deaf Smith 9,372 23,509 Houston 9,372 23,509 Milam 9,372 23,509 Delta 8,920 25,185 Howard 9,372 23,509 Mills 9,372 23,509 Denton 8,920 25,185 Hudspeth 9,372 23,509 Mitchell 9,372 23,509 Dickens 9,372 23,509 Hunt 8,920 25,185 Montague 9,372 23,509 Dimmit 9,372 23,509 Hutchinson 9,372 23,509 Montgomery 8,309 26,389 Donley 9,372 23,509 Irion 10,683 26,166 Moore 9,372 23,509 Duval 9,372 23,509 Jack 9,372 23,509 Morris 9,372 23,509 Eastland 9,372 23,509 Jackson 9,372 23,509 Motley 9,372 23,509 Ector 9,303 20,934 Jasper 9,372 23,509 Nacogdoches 9,372 23,509 Edwards 9,372 23,509 Jeff Davis 9,372 23,509 Navarro 9,372 23,509 El Paso 7,581 17,606 Jefferson 9,444 22,839 Newton 9,372 23,509 Ellis 8,920 25,185 Jim Hogg 9,372 23,509 Nolan 9,372 23,509 Erath 9,372 23,509 Jim Wells 9,372 23,509 Nueces 9,425 26,628 Falls 9,372 23,509 Johnson 8,920 25,185 Ochiltree 9,372 23,509 Fannin 9,372 23,509 Jones 8,149 22,497 Oldham 9,372 23,509 Fayette 9,372 23,509 Karnes 9,372 23,509 Orange 9,444 22,839 Fisher 9,372 23,509 Kaufman 8,920 25,185 Palo Pinto 9,372 23,509 Floyd 9,372 23,509 Kendall 8,380 22,626 Panola 9,372 23,509 Foard 9,372 23,509 Kenedy 9,372 23,509 Parker 8,920 25,185 2025 Average Premium Tables 27 Vermont Parmer 9,372 23,509 Ward 9,372 23,509 Pecos 9,372 23,509 Washington 9,372 23,509 Polk 9,372 23,509 Webb 9,163 24,168 County Employee- Dependent, Only Family, etc. Potter 10,030 25,166 Wharton 9,372 23,509 All 9,409 Presidio 9,372 23,509 Wheeler 9,372 23,509 Rains 9,372 23,509 Wichita 8,947 23,111 Randall 10,030 25,166 Wilbarger 9,372 23,509 Reagan 9,372 23,509 Willacy 9,372 23,509 County Employee- Dependent, Only Family, etc. Real 9,372 23,509 Williamson 8,000 21,482 Accomack 8,416 23,314 Red River 9,372 23,509 Wilson 8,380 22,626 Albemarle 8,974 21,460 23,509 Alexandria City 8,866 25,595 8,416 23,314 Reeves 9,372 23,509 Winkler 9,372 25,626 Virginia Refugio 9,372 23,509 Wise 8,920 25,185 Alleghany Roberts 9,372 23,509 Wood 9,372 23,509 Amelia 8,589 22,408 7,345 21,481 Robertson 8,248 23,567 Yoakum 9,372 23,509 Amherst Rockwall 8,920 25,185 Young 9,372 23,509 Appomattox 7,345 21,481 23,509 Arlington 8,866 25,595 23,509 Augusta 8,416 23,314 Bath 8,416 23,314 Bedford 7,345 21,481 Bedford City 7,345 21,481 Runnels 9,372 23,509 Rusk 7,675 24,816 Sabine 9,372 23,509 San Augustine 9,372 23,509 Zapata Zavala 9,372 9,372 Utah San Jacinto 8,309 26,389 San Patricio 9,425 26,628 County Employee- Dependent, Only Family, etc. 23,509 Beaver 7,720 San Saba 9,372 Bland 8,416 23,314 23,521 Botetourt 9,924 25,593 8,911 22,272 Schleicher 9,372 23,509 Box Elder 7,304 22,242 Bristol City Scurry 9,372 23,509 Cache 8,509 27,990 Brunswick 8,416 23,314 23,509 Carbon 7,720 23,521 Buchanan 8,416 23,314 8,416 23,314 Shackelford 9,372 Shelby 9,372 23,509 Daggett 7,720 23,521 Buckingham Sherman 9,372 23,509 Davis 8,048 22,868 Buena Vista City 8,416 23,314 28,400 Duchesne 7,720 23,521 Campbell 7,345 21,481 8,589 22,408 Smith 10,071 Somervell 9,372 23,509 Emery 7,720 23,521 Caroline Starr 9,372 23,509 Garfield 7,720 23,521 Carroll 8,416 23,314 7,720 23,521 Charles City 8,589 22,408 Stephens 9,372 23,509 Grand Sterling 9,372 23,509 Iron 9,091 23,190 Charlotte 8,416 23,314 23,509 Juab 7,720 23,521 Charlottesville City 8,974 21,460 7,720 23,521 Chesapeake City 8,433 21,119 Stonewall 9,372 Sutton 9,372 23,509 Kane Swisher 9,372 23,509 Millard 7,720 23,521 Chesterfield 8,589 22,408 25,185 Morgan 7,304 22,242 Clarke 8,866 25,595 8,589 22,408 Tarrant 8,920 Taylor 8,149 22,497 Piute 7,720 23,521 Colonial Heights City Terrell 9,372 23,509 Rich 8,509 27,990 Covington City 8,416 23,314 23,509 Salt Lake 8,048 22,868 Craig 9,924 25,593 8,416 23,314 Terry 9,372 Throckmorton 9,372 23,509 San Juan 7,720 23,521 Culpeper Titus 9,372 23,509 Sanpete 7,720 23,521 Cumberland 8,589 22,408 26,166 Sevier 7,720 23,521 Danville City 8,956 21,585 8,416 23,314 Tom Green 10,683 Travis 8,000 21,482 Summit 8,048 22,868 Dickenson Trinity 9,372 23,509 Tooele 8,048 22,868 Dinwiddie 8,589 22,408 23,509 Uintah 7,720 23,521 Emporia City 8,416 23,314 8,416 23,314 Tyler 9,372 Upshur 7,675 24,816 Utah 7,741 23,602 Essex Upton 9,372 23,509 Wasatch 8,048 22,868 Fairfax 8,866 25,595 9,091 23,190 Fairfax City 8,866 25,595 Uvalde 9,372 23,509 Washington Val Verde 9,372 23,509 Wayne 7,720 23,521 Falls Church City 8,866 25,595 23,509 Weber 7,304 22,242 Fauquier 8,866 25,595 8,416 23,314 Van Zandt 9,372 Victoria 8,661 25,205 Floyd Walker 9,372 23,509 Fluvanna 8,974 21,460 26,389 Franklin 9,924 25,593 Waller 8,309 28 2025 Average Premium Tables Franklin City 8,416 23,314 Powhatan 8,589 22,408 Grays Harbor 8,650 23,468 Frederick 8,473 23,485 Prince Edward 8,416 23,314 Island 8,650 23,468 Fredericksburg City 8,866 25,595 Prince George 8,589 22,408 Jefferson 8,650 23,468 Galax City 8,416 23,314 Prince William 8,866 25,595 King 8,605 23,233 Giles 7,296 22,599 Pulaski 7,296 22,599 Kitsap 8,650 23,468 Gloucester 8,433 21,119 Radford City 7,296 22,599 Kittitas 8,275 24,737 Goochland 8,589 22,408 Rappahannock 8,416 23,314 Klickitat 8,375 22,147 Grayson 8,416 23,314 Richmond 8,416 23,314 Lewis 8,650 23,468 Greene 8,974 21,460 Richmond City 8,589 22,408 Lincoln 8,547 21,592 Greensville 8,416 23,314 Roanoke 9,924 25,593 Mason 8,650 23,468 Halifax 8,416 23,314 Roanoke City 9,924 25,593 Okanogan 8,275 24,737 Hampton City 8,433 21,119 Rockbridge 8,416 23,314 Pacific 8,650 23,468 Hanover 8,589 22,408 Rockingham 7,769 21,742 Pend Oreille 8,547 21,592 Harrisonburg City 7,769 21,742 Russell 8,416 23,314 Pierce 8,650 23,468 Henrico 8,589 22,408 Salem City 9,924 25,593 San Juan 8,650 23,468 Henry 8,416 23,314 Scott 8,911 22,272 Skagit 8,650 23,468 Highland 8,416 23,314 Shenandoah 8,416 23,314 Skamania 8,375 22,147 Hopewell City 8,589 22,408 Smyth 8,416 23,314 Snohomish 8,650 23,468 Isle of Wight 8,433 21,119 Southampton 8,416 23,314 Spokane 8,547 21,592 James City 8,433 21,119 Spotsylvania 8,866 25,595 Stevens 8,547 21,592 King and Queen 8,589 22,408 Stafford 8,866 25,595 Thurston 8,650 23,468 King George 8,416 23,314 Staunton City 8,416 23,314 Wahkiakum 8,650 23,468 King William 8,589 22,408 Suffolk City 8,433 21,119 Walla Walla 8,275 24,737 Lancaster 8,416 23,314 Surry 8,433 21,119 Whatcom 8,650 23,468 Lee 8,416 23,314 Sussex 8,589 22,408 Whitman 8,275 24,737 Lexington City 8,416 23,314 Tazewell 8,416 23,314 Yakima 8,275 24,737 Loudoun 8,866 25,595 Virginia Beach City 8,433 21,119 Louisa 8,589 22,408 Warren 8,866 25,595 Lunenburg 8,416 23,314 Washington 8,911 22,272 Lynchburg City 7,345 21,481 Waynesboro City 8,416 23,314 County Employee- Dependent, Only Family, etc. Madison 8,416 23,314 Westmoreland 8,416 23,314 Barbour 9,864 27,010 Manassas City 8,866 25,595 Williamsburg City 8,433 21,119 Berkeley 9,757 24,140 23,485 Boone 9,302 26,140 9,567 25,392 Manassas Park City 8,866 25,595 Winchester City 8,473 West Virginia Martinsville City 8,416 23,314 Wise 8,416 23,314 Braxton Mathews 8,433 21,119 Wythe 8,416 23,314 Brooke 9,722 27,737 21,119 Cabell 9,980 25,542 Calhoun 9,567 25,392 Clay 9,567 25,392 Doddridge 10,055 25,637 Mecklenburg 8,416 23,314 Middlesex 8,416 23,314 Montgomery 7,296 22,599 York 8,433 Washington Nelson 8,974 21,460 New Kent 8,589 22,408 County Employee- Dependent, Only Family, etc. Fayette 9,567 25,392 Newport News City 8,433 21,119 Adams 8,275 24,737 Gilmer 10,055 25,637 8,275 24,737 Grant 10,140 24,907 Norfolk City 8,433 21,119 Asotin Northampton 8,416 23,314 Benton 8,275 24,737 Greenbrier 9,567 25,392 23,314 Chelan 8,275 24,737 Hampshire 10,140 24,907 8,650 23,468 Hancock 9,722 27,737 Northumberland 8,416 Norton City 8,416 23,314 Clallam Nottoway 8,416 23,314 Clark 8,375 22,147 Hardy 10,140 24,907 23,314 Columbia 8,275 24,737 Harrison 9,864 27,010 8,650 23,468 Jackson 10,257 28,051 Orange 8,416 Page 8,416 23,314 Cowlitz Patrick 8,416 23,314 Douglas 8,275 24,737 Jefferson 9,757 24,140 22,408 Ferry 8,547 21,592 Kanawha 11,133 29,168 8,275 24,737 Lewis 10,055 25,637 Petersburg City 8,589 Pittsylvania 8,956 21,585 Franklin Poquoson 8,433 21,119 Garfield 8,275 24,737 Lincoln 9,302 26,140 21,119 Grant 8,275 24,737 Logan 9,302 26,140 Portsmouth City 8,433 2025 Average Premium Tables 29 Marion 10,055 25,637 Columbia 8,347 27,996 Sauk 9,836 29,125 Marshall 9,722 27,737 Crawford 8,133 28,073 Sawyer 9,003 29,555 Mason 9,980 25,542 Dane 7,594 28,526 Shawano 8,159 26,108 McDowell 9,302 26,140 Dodge 8,265 26,745 Sheboygan 8,265 26,745 Mercer 10,309 25,218 Door 8,159 26,108 St. Croix 9,799 29,340 Mineral 10,140 24,907 Douglas 9,003 29,555 Taylor 8,574 26,837 Mingo 9,302 26,140 Dunn 8,268 28,379 Trempealeau 8,221 25,726 Monongalia 10,055 25,637 Eau Claire 8,268 28,379 Vernon 8,133 28,073 Monroe 10,309 25,218 Florence 7,143 21,458 Vilas 7,143 21,458 Morgan 10,140 24,907 Fond du Lac 8,265 26,745 Walworth 8,347 27,996 Nicholas 9,567 25,392 Forest 7,143 21,458 Washburn 9,003 29,555 Ohio 9,722 27,737 Grant 8,133 28,073 Washington 8,177 29,334 Pendleton 10,140 24,907 Green 8,347 27,996 Waukesha 8,177 29,334 Pleasants 10,257 28,051 Green Lake 9,836 29,125 Waupaca 8,265 26,745 Pocahontas 9,864 27,010 Iowa 8,133 28,073 Waushara 8,265 26,745 Preston 9,864 27,010 Iron 7,143 21,458 Winnebago 8,265 26,745 Putnam 9,980 25,542 Jackson 8,221 25,726 Wood 9,019 29,670 Raleigh 10,309 25,218 Jefferson 8,347 27,996 Randolph 9,864 27,010 Juneau 9,836 29,125 Ritchie 10,257 28,051 Kenosha 10,554 30,735 Roane 9,567 25,392 Kewaunee 8,159 26,108 County Employee- Dependent, Only Family, etc. Summers 10,309 25,218 La Crosse 8,221 25,726 Albany 9,933 26,086 Taylor 9,864 27,010 Lafayette 8,133 28,073 Big Horn 9,933 26,086 21,458 Campbell 9,933 26,086 9,933 26,086 Tucker 9,864 27,010 Langlade 7,143 Wyoming Tyler 10,257 28,051 Lincoln 9,019 29,670 Carbon Upshur 9,864 27,010 Manitowoc 8,159 26,108 Converse 9,933 26,086 29,670 Crook 9,933 26,086 9,933 26,086 Wayne 9,980 25,542 Marathon 9,019 Webster 9,864 27,010 Ma [Text truncated at 120,000 characters. The full text is on the page linked above.] --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3Ab632017a3df61a93. Public record. Not legal advice.