The Internal Revenue Service (IRS) announced on May 21, 2018 that it would be increasing the employee shared responsibility premium percentage under the ACA for 2019. Today, employers are compliant with the ACA if their health plans provide “essential health benefits” that are “affordable” for employees. The “affordability” requirement states that an employer’s health plan premium cost for employees must not exceed 9.56% of household income for the lowest cost, self-only plan. The IRS is adjusting that rate based upon inflation to 9.86% for 2019. With the average cost of health insurance single premium increasing 4% in 2017, this is a bit of relief as employers struggle with maintaining the affordability requirement….