ACA regs define minimum value, clarify role of wellness programs

The two key percentages you need to know to avoid free-rider penalties under the health care reform law are 60% and 9.5%. Your health plan must offer minimum value by picking up at least 40% of the cost (i.e., full-time employees can’t pay more than 60% out-of-pocket) and be affordable (i.e., employees’ premiums can’t exceed 9.5% of their household income).