HRA Design & Affordability Sizing Tool

Upload a census file to instantly calculate the minimum iCHRA allowance required for ACA affordability compliance under all three IRS safe harbors. Identify the most advantageous strategy for each employee.

📋 FPL Safe Harbor 💼 Rate of Pay 📄 W-2 Safe Harbor

Global Assumptions

Tax Year 2025

Affordability % 9.02%

FPL (48 States) $15,060 / yr

FPL Monthly $1,255.00

Max EE Cost (FPL) $113.20 / mo

Affordability Threshold %

Annual FPL (48 Contiguous States)

Plan Year

Upload Census File

Upload your census Excel file. Required columns: Last Name, First Name, Annual Salary, Baseline Plan Premium (per person), Baseline Plan ICHRA Allowance (per person). W-2 safe harbor requires a W2 Wages column (if absent, uses Annual Salary as proxy).

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Drop census file here or click to browse

Supports .xlsx, .xls — Census_Combined format

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Penalty vs. Premium Cost Decision Analysis

Compares four employer strategies: fully affordable iCHRA, unaffordable iCHRA (accepting B penalty risk), offering nothing (A penalty), or the $1 iCHRA + Pay Raise strategy (satisfies Part A, lets PTC-eligible employees take tax credits).

⚙️ Penalty & Strategy Assumptions

Part A Penalty (per FTE over 30) / yr

Part B Penalty (per PTC employee) / yr

Est. PTC-Eligible Employees (auto-estimated)

% of PTC-Eligible Who Actually Claim PTC

📗 Scenario D — $1 iCHRA + Pay Raise Strategy

Current Employer Monthly Premium Spend (total all employees)

% of Savings Redirected to Employee Pay Raises

Employer Name (for PDF)

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Employee-Level Affordability Detail

Employee	Age	State	Annual Salary	LCSP Premium	Proposed HRA	FPL Min HRA	FPL Status	ROP Min HRA	ROP Status	W-2 Min HRA	W-2 Status	Best Safe Harbor	Recommended Min HRA