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Instructions for Form 8941
Department of the Treasury
Internal Revenue Service
Credit for Small Employer Health Insurance Premiums
Section references are to the Internal Revenue Code
unless otherwise noted.
tax under section 1381 may be able to claim the credit as
a general business credit, as discussed next.
Future Developments
For all other eligible small employers, the maximum
credit is 50% of premiums paid, can be taken against both
regular and alternative minimum tax, and is claimed as
part of the general business credit on Form 3800.
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.
Reminders
Exception for eligible small employers in certain
counties. Certain small employers whose principal
business address is in a county with no qualified health
plan through a Small Business Health Options Program
(SHOP) Marketplace may be able to claim the credit for
small employer health insurance premiums. For more
information, see Exception for eligible small employers in
certain counties in the instructions for line A.
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 below) 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.
For information about insurance plans offered
TIP through a SHOP Marketplace, visit
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
Dec 10, 2019
Partnerships, S corporations, cooperatives,
TIP 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 details, see Worksheets 1 and 2.
Although the term “eligible small employer” is
TIP 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 $55,000 per FTE. For details, see Worksheets
1 and 3.
Cat. No. 55222U
If you had more than 10 FTEs and average
annual wages of more than $27,000, the FTE and
CAUTION average annual wage limitations (discussed later)
will separately reduce your credit. This may reduce your
credit to zero even if you had fewer than 25 FTEs and
average annual wages of less than $55,000.
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 state pays a premium subsidy directly to your insurance
provider, treat the subsidy amount as an amount you paid
for employee health insurance coverage.
!
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).
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, use the
amount you paid to figure your employer premiums paid.
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.
No more than one Form 8941 can be filed with a
TIP 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 or 1040-SR) 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.
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 2. You and your spouse are both sole
proprietors and file a separate Schedule C (Form 1040 or
1040-SR) 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.
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)
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.
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Instructions for Form 8941 (2019)
including those contributions attributable to an employee’s
participation in a wellness program.
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
additional set of calculations if the premium amounts
changed during the tax year.
Tobacco surcharge. Any additional amount you or your
employee pay to cover a tobacco surcharge isn’t taken
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.
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.
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
the following amounts.
• 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).
A stand-alone dental plan offered through a
TIP SHOP exchange will be considered a qualified
health plan for purposes of the credit.
Employer premiums paid for health insurance
coverage can be counted in figuring the credit
CAUTION 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.
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.
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 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 taken into
account in calculating the uniform percentage
requirement, 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,
Instructions for Form 8941 (2019)
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 the following amounts.
• A uniform percentage (not less than 50%) for each
employee enrolled in employee-only coverage, as
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provide under a qualifying arrangement to individuals
considered employees.
discussed under Arrangements with list billing and only
employee-only coverage above.
• 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 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).
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 2019, 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 2019.
• Medicare taxes the tax-exempt employer was required
to withhold from employees’ wages in calendar year 2019.
• Medicare taxes the tax-exempt employer was required
to pay for calendar year 2019.
Premium Deduction Reduced
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.
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.
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).
Specific Instructions
Partnerships, S corporations, cooperatives,
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.
TIP 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.
State Premium Subsidy and Tax
Credit Limitation
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.
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.
Line A
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.
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.
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
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.
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Instructions for Form 8941 (2019)
Worksheet 1. Information Needed To
Complete Line 1 and Worksheets 2
and 3
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
received from another entity a credit that must be reported
on line 15. For more information, see the instructions for
line 15.
If you need more rows, use a separate sheet and include
the additional amounts in the totals below.
Waiver for Hawaii. Hawaii has received a 5-year State
Innovation Waiver under section 1332 of the Affordable
Care Act. 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, visit CMS.gov.
(a)
Individuals
Considered
Employees
(b)
Employee
Hours of
Service
(c)
Employee
Wages
Paid
1.
Exception for eligible small employers in certain
counties. For calendar year 2019, 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 2019 if they
properly claimed the credit under section 45R for all or
part of 2018. For details, see Notice 2018-27, 2018-20,
I.R.B. 580, available at IRS.gov/irb/
2018-20_IRB#NOT-2018-27.
2.
3.
4.
5.
6.
7.
8.
9.
To see whether a particular county has coverage
TIP available through a SHOP Exchange for 2019 and
beyond, go to Healthcare.gov/small-business and
enter “plans and prices” in the search box.
10.
11.
12.
Line C
13.
Answer “Yes” if a tax return you (or any predecessor) filed
for a tax year beginning in 2014, 2015, 2016, or 2017
included a Form 8941 with line A checked “Yes” and
line 12 showing a positive amount. For more information,
see Credit Period, earlier.
14.
15.
16.
17.
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.
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 (2019)
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discussed above. A sole proprietor must include both
business and nonbusiness employees to determine FTEs,
average annual wages, and premiums paid.
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.
Ministers. A minister performing services in the exercise
of his or her 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.
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 he or she
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.
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.
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
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Instructions for Form 8941 (2019)
Worksheet 4. Information Needed To
Complete Lines 4, 5, and 13 and
Worksheet 7
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)
If you need more rows, use a separate sheet and include
the additional amounts in the totals below.
Your credit is reduced if you had more than 10 full-time
equivalent employees (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.
(a)
Enrolled
Individuals
Considered
Employees
3.
4.
5.
6.
7.
8.
9.
10.
Your credit is reduced if you paid average annual wages
of more than $27,000 for the tax year. If you paid average
annual wages of $55,000 or more for the tax year, your
credit is reduced to zero.
14.
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 . . .
(d)
Enrolled
Employee
Hours of
Service
2.
2,080
Worksheet 3. Information Needed To
Complete Line 3 (Average Annual
Wages)
1.
(c)
Adjusted
Average
Premiums
1.
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
3.
this number on Form 8941, line 2 . . .
1. Enter the total employee wages paid
from Worksheet 1, column (c) . . . . . .
(b)
Employer
Premiums
Paid
11.
12.
13.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
3.
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 (2019)
-7-
Column (b), Employer Premiums Paid
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.
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 (d), Enrolled Employee Hours
of Service
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.
!
Don’t complete column (d) of Worksheet 4 if
Form 8941, line 12, is zero.
CAUTION
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)
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.
1. Enter the amount from Form 8941,
line 7 . . . . . . . . . . . . . . . . . . . . . . . . . .
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 2019, see the
average premium tables at the end of these instructions.
Family coverage includes any coverage other than
employee-only coverage.
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 $27,000)
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
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 $27,100 from
line 3 . . . . . . . . . . . . . . . . . .
4.
5. Divide line 4 by $27,100. 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.
-8-
Instructions for Form 8941 (2019)
Worksheet 7. Information Needed To
Complete Line 14 (If Line 12 is More
Than Zero)
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.
1. Enter the total enrolled employee hours of
service from Worksheet 4, column
(d) . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Hours of service per FTE . . . . . . . . . .
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 number on Form 8941, line 14 . . .
2.
2,080
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.
3.
Line 15
Enter any credit for small employer health insurance
premiums from:
• Schedule K-1 (Form 1065), box 15 (code P);
• Schedule K-1 (Form 1120-S), box 13 (code P);
• Schedule K-1 (Form 1041), box 13 (code G); and
• Form 1099-PATR, Taxable Distributions Received
From Cooperatives, box 11, or other notice of credit
allocation.
Line 19
Partnerships, S corporations, cooperatives,
TIP 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.
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 2019.
• Medicare taxes the tax-exempt employer was required
to withhold from employees’ wages in calendar year 2019.
• Medicare taxes the tax-exempt employer was required
to pay for calendar year 2019.
Line 17
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 the information on this form to carry out the Internal Revenue laws of the
United States. You are required to give us the information. We need it to ensure that you are complying with these laws
and to allow us to figure and collect the right amount of tax.
You are not required to provide 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 section 6103.
h
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden
for individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123
and is included in the estimates shown in the instructions for their individual and business income tax return. The
estimated burden for all other taxpayers who file this form is shown below.
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Preparing and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 hr., 8 min.
1 hr., 2 min.
2 hr., 5 min.
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 (2019)
-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 2019.
Alabama
Limestone
6,480
18,506
Petersburg
10,239
26,762
Lowndes
7,496
19,230
Prince of Wales-Hyder 10,239
26,762
Macon
6,299
17,134
Sitka
10,239
26,762
Madison
6,480
18,506
Skagway
10,239
26,762
Marengo
6,299
17,134
Southeast Fairbanks
10,434
27,855
Marion
6,299
17,134
Valdez Cordova
9,537
28,132
Employee- Dependent,
Only
Family, etc.
Marshall
6,299
17,134
Wade Hampton
10,434
27,855
County
Mobile
7,203
17,779
10,239
26,762
Autauga
7,496
19,230
Monroe
6,299
17,134
Wrangell City and
Borough
Baldwin
6,299
17,134
Montgomery
7,496
19,230
Yakutat
10,434
27,855
Barbour
6,299
17,134
Morgan
7,893
19,596
Yukon Koyukuk
10,434
27,855
Bibb
6,653
18,549
Perry
6,299
17,134
Blount
6,653
18,549
Pickens
6,299
17,134
Bullock
6,299
17,134
Pike
6,299
17,134
Butler
6,299
17,134
Randolph
6,299
17,134
Calhoun
6,642
18,615
Russell
7,136
18,051
Chambers
6,299
17,134
Shelby
6,653
18,549
Cherokee
6,299
17,134
St. Clair
6,653
18,549
Chilton
6,653
18,549
Sumter
6,299
17,134
Choctaw
6,299
17,134
Talladega
6,299
17,134
Clarke
6,299
17,134
Tallapoosa
6,299
17,134
Clay
6,299
17,134
Tuscaloosa
7,603
16,924
Cleburne
6,299
17,134
Walker
6,653
18,549
Coffee
6,299
17,134
Washington
6,299
17,134
Colbert
8,558
19,748
Wilcox
6,299
17,134
Conecuh
6,299
17,134
Winston
6,299
17,134
Coosa
6,299
17,134
Covington
6,299
17,134
Crenshaw
6,299
17,134
Cullman
6,299
17,134
County
Employee- Dependent,
Only
Family, etc.
Dale
6,299
17,134
Aleutians East
10,434
27,855
Dallas
6,299
17,134
Aleutians West
10,434
27,855
DeKalb
6,299
17,134
Anchorage
9,537
28,132
Elmore
7,496
19,230
Bethel
9,537
28,132
Escambia
6,299
17,134
Bristol Bay
10,434
27,855
Etowah
5,846
18,202
Denali
10,434
27,855
Fayette
6,299
17,134
Dillingham
9,537
28,132
Franklin
6,299
17,134
Fairbanks North Star
10,434
27,855
Geneva
6,414
16,386
Haines
10,239
26,762
Greene
7,603
16,924
Hoonah-Angoon
10,239
26,762
Hale
7,603
16,924
Juneau
10,239
26,762
Henry
6,414
16,386
Kenai Peninsula
10,434
27,855
Houston
6,414
16,386
Ketchikan Gateway
10,239
26,762
Jackson
6,299
17,134
Kodiak Island
10,434
27,855
Jefferson
6,653
18,549
Lake and Peninsula
10,434
27,855
Lamar
6,299
17,134
Matanuska Susitna
10,434
27,855
Lauderdale
8,558
19,748
Nome
10,434
27,855
Lawrence
7,893
19,596
North Slope
10,434
27,855
Lee
6,298
15,915
Northwest Arctic
10,434
27,855
Alaska
-10-
Arizona
County
Employee- Dependent,
Only
Family, etc.
Apache
6,048
16,062
Cochise
6,445
17,906
Coconino
6,048
16,062
Gila
6,572
17,498
Graham
6,445
17,906
Greenlee
6,445
17,906
La Paz
7,570
19,901
Maricopa
5,993
17,317
Mohave
6,048
16,062
Navajo
6,048
16,062
Pima
5,732
17,791
Pinal
6,572
17,498
Santa Cruz
5,732
17,791
Yavapai
5,662
18,780
Yuma
7,570
19,901
Arkansas
County
Employee- Dependent,
Only
Family, etc.
Arkansas
5,941
14,734
Ashley
5,941
14,734
Baxter
5,349
14,692
Benton
5,349
14,692
Boone
5,349
14,692
Bradley
5,941
14,734
Calhoun
6,135
18,778
Carroll
5,349
14,692
Chicot
5,941
14,734
Clark
5,127
15,166
Clay
6,168
17,023
Cleburne
5,748
14,866
Cleveland
5,941
14,734
Columbia
6,135
18,778
Conway
5,748
14,866
2019 Average Premium Tables
Craighead
6,168
17,023
Stone
6,168
17,023
Santa Clara
7,816
20,093
Crawford
5,610
15,821
Union
6,135
18,778
Santa Cruz
6,851
16,720
Crittenden
6,168
17,023
Van Buren
5,748
14,866
Shasta
6,686
17,135
Cross
6,168
17,023
Washington
5,349
14,692
Sierra
6,686
17,135
Dallas
5,941
14,734
White
5,748
14,866
Siskiyou
6,686
17,135
Desha
5,941
14,734
Woodruff
6,168
17,023
Solano
6,899
17,066
Drew
5,941
14,734
Yell
5,748
14,866
Sonoma
6,899
17,066
Faulkner
5,748
14,866
Stanislaus
7,223
16,485
Franklin
5,610
15,821
Sutter
6,686
17,135
Fulton
6,168
17,023
6,686
17,135
5,127
15,166
County
Employee- Dependent,
Only
Family, etc.
Tehama
Garland
Trinity
6,686
17,135
Grant
5,748
14,866
Alameda
7,400
19,186
Tulare
7,223
16,485
6,686
17,135
California
Greene
6,168
17,023
Alpine
Tuolumne
6,686
17,135
Hempstead
6,135
18,778
Amador
6,686
17,135
Ventura
6,565
17,216
Hot Spring
5,127
15,166
Butte
6,686
17,135
Yolo
6,442
16,884
6,686
17,135
Yuba
6,686
17,135
Howard
6,135
18,778
Calaveras
Independence
6,168
17,023
Colusa
6,686
17,135
Izard
6,168
17,023
Contra Costa
7,587
19,440
Jackson
6,168
17,023
Del Norte
6,686
17,135
Jefferson
5,941
14,734
El Dorado
6,442
16,884
County
Employee- Dependent,
Only
Family, etc.
Johnson
5,610
15,821
Fresno
6,269
18,185
Adams
6,473
18,805
6,686
17,135
Alamosa
8,108
18,152
Colorado
Lafayette
6,135
18,778
Glenn
Lawrence
6,168
17,023
Humboldt
6,686
17,135
Arapahoe
6,473
18,805
14,734
Imperial
6,023
15,609
Archuleta
7,782
19,899
6,023
15,609
Baca
8,108
18,152
Lee
5,941
Lincoln
5,941
14,734
Inyo
Little River
6,135
18,778
Kern
7,202
17,484
Bent
8,108
18,152
15,821
Kings
6,269
18,185
Boulder
5,932
18,751
6,686
17,135
Broomfield
6,473
18,805
Logan
5,610
Lonoke
5,748
14,866
Lake
Madison
5,349
14,692
Lassen
6,686
17,135
Chaffee
8,108
18,152
14,692
Los Angeles
6,446
17,582
Cheyenne
8,108
18,152
6,269
18,185
Clear Creek
6,473
18,805
Marion
5,349
Miller
6,135
18,778
Madera
Mississippi
6,168
17,023
Marin
6,899
17,066
Conejos
8,108
18,152
14,734
Mariposa
7,223
16,485
Costilla
8,108
18,152
6,686
17,135
Crowley
8,108
18,152
Monroe
5,941
Montgomery
5,127
15,166
Mendocino
Nevada
6,135
18,778
Merced
7,223
16,485
Custer
8,108
18,152
6,686
17,135
Delta
7,782
19,899
Newton
5,349
14,692
Modoc
Ouachita
6,135
18,778
Mono
6,023
15,609
Denver
6,473
18,805
Perry
5,748
14,866
Monterey
6,851
16,720
Dolores
7,782
19,899
6,899
17,066
Douglas
6,473
18,805
Phillips
5,941
14,734
Napa
Pike
5,127
15,166
Nevada
6,686
17,135
Eagle
7,401
19,560
Poinsett
6,168
17,023
Orange
6,923
19,303
El Paso
6,109
17,296
6,442
16,884
Elbert
6,473
18,805
Polk
5,610
15,821
Placer
Pope
5,748
14,866
Plumas
6,686
17,135
Fremont
8,108
18,152
14,866
Riverside
6,189
16,406
Garfield
7,401
19,560
6,442
16,884
Gilpin
6,473
18,805
Prairie
5,748
Pulaski
5,748
14,866
Sacramento
Randolph
6,168
17,023
San Benito
6,851
16,720
Grand
7,782
19,899
14,866
San Bernardino
6,189
16,406
Gunnison
7,782
19,899
6,254
16,251
Hinsdale
7,782
19,899
Saline
5,748
Scott
5,610
15,821
San Diego
Searcy
5,349
14,692
San Francisco
6,928
22,099
Huerfano
8,108
18,152
15,821
San Joaquin
7,223
16,485
Jackson
7,782
19,899
6,565
17,216
Jefferson
6,473
18,805
Sebastian
5,610
Sevier
6,135
18,778
San Luis Obispo
Sharp
6,168
17,023
San Mateo
8,446
21,619
Kiowa
8,108
18,152
17,023
Santa Barbara
6,565
17,216
Kit Carson
8,108
18,152
St. Francis
6,168
2019 Average Premium Tables
-11-
Florida
Pasco
7,222
17,632
Employee- Dependent,
Only
Family, etc.
Pinellas
6,793
21,198
Polk
6,725
18,800
Alachua
7,824
18,767
Putnam
6,547
19,304
18,152
Baker
6,819
18,340
Santa Rosa
6,248
15,808
17,979
Bay
6,104
16,525
Sarasota
6,314
17,419
6,285
18,668
La Plata
7,782
19,899
Lake
7,782
19,899
Larimer
7,842
15,661
County
Las Animas
8,108
18,152
Lincoln
8,108
Logan
6,452
Mesa
6,247
17,485
Bradford
Seminole
6,403
16,459
Mineral
8,108
18,152
Brevard
7,268
19,268
St. Johns
6,230
20,276
Moffat
7,782
19,899
Broward
6,504
19,677
St. Lucie
6,195
16,453
6,436
18,498
Montezuma
7,782
19,899
Calhoun
Sumter
6,574
20,097
Montrose
7,782
19,899
Charlotte
7,602
21,853
Suwannee
5,954
18,191
Morgan
6,452
17,979
Citrus
6,538
16,760
Taylor
7,698
20,766
5,653
18,079
Otero
8,108
18,152
Clay
Union
6,404
18,849
Ouray
7,782
19,899
Collier
5,724
18,249
Volusia
6,515
18,059
Park
6,473
18,805
Columbia
7,619
20,834
Wakulla
6,279
18,762
6,496
19,377
Walton
6,203
15,878
Washington
6,572
19,403
Phillips
6,452
17,979
DeSoto
Pitkin
7,401
19,560
Dixie
6,175
15,955
Prowers
8,108
18,152
Duval
6,785
17,101
Pueblo
6,909
18,542
Escambia
7,011
16,923
Rio Blanco
7,782
19,899
Flagler
7,325
18,012
Rio Grande
8,108
18,152
Franklin
6,390
19,561
County
Employee- Dependent,
Only
Family, etc.
Routt
7,782
19,899
Gadsden
6,099
18,111
Appling
7,234
17,746
Saguache
8,108
18,152
Gilchrist
6,191
18,470
Atkinson
7,013
19,504
19,899
Glades
6,694
21,069
Bacon
5,509
15,512
7,132
18,814
San Juan
7,782
Georgia
San Miguel
7,782
19,899
Gulf
7,505
19,997
Baker
Sedgwick
6,452
17,979
Hamilton
6,404
18,448
Baldwin
7,411
19,119
19,560
Hardee
6,611
16,125
Banks
7,372
17,098
6,145
17,934
Summit
7,401
Teller
6,109
17,296
Hendry
7,605
21,272
Barrow
Washington
6,452
17,979
Hernando
6,880
19,628
Bartow
6,329
17,391
18,203
Highlands
7,233
22,204
Ben Hill
7,286
20,529
7,286
20,529
Weld
Yuma
6,266
6,452
17,979
Connecticut
Hillsborough
6,063
18,134
Berrien
Holmes
6,664
18,530
Bibb
6,078
17,514
Indian River
6,122
16,323
Bleckley
6,078
17,514
5,509
15,512
Jackson
5,893
15,950
Brantley
Jefferson
7,343
17,863
Brooks
7,286
20,529
7,234
17,746
County
Employee- Dependent,
Only
Family, etc.
Fairfield
7,969
22,318
Lafayette
6,707
17,496
Bryan
Hartford
7,443
20,581
Lake
7,765
20,508
Bulloch
7,234
17,746
Litchfield
7,107
21,335
Lee
6,462
18,925
Burke
6,568
18,206
Middlesex
8,289
21,538
Leon
7,004
20,060
Butts
6,329
17,391
New Haven
8,154
21,310
Levy
6,257
19,545
Calhoun
7,132
18,814
New London
6,262
16,977
Liberty
6,502
18,954
Camden
5,509
15,512
Tolland
7,371
15,494
Madison
7,585
19,890
Candler
7,234
17,746
Windham
7,732
27,150
Manatee
6,495
20,547
Carroll
6,588
19,520
Marion
5,798
16,598
Catoosa
6,368
17,840
5,509
15,512
Delaware
County
Employee- Dependent,
Only
Family, etc.
All
7,718
21,577
District of Columbia
County
Employee- Dependent,
Only
Family, etc.
All
6,547
21,926
Martin
6,960
20,401
Charlton
Miami-Dade
6,882
20,551
Chatham
7,234
17,746
Monroe
7,638
21,499
Chattahoochee
5,758
18,095
7,357
18,355
Nassau
7,343
16,112
Chattooga
Okaloosa
6,829
25,545
Cherokee
6,329
17,391
Okeechobee
7,498
20,433
Clarke
6,145
17,934
7,132
18,814
Orange
6,644
17,215
Clay
Osceola
7,510
21,366
Clayton
6,329
17,391
Palm Beach
7,054
19,831
Clinch
7,286
20,529
-12-
2019 Average Premium Tables
Cobb
6,329
17,391
Lanier
7,286
20,529
Towns
7,372
17,098
Coffee
7,013
19,504
Laurens
7,013
19,504
Treutlen
7,013
19,504
Colquitt
7,286
20,529
Lee
7,132
18,814
Troup
5,758
18,095
Columbia
6,568
18,206
Liberty
7,234
17,746
Turner
7,286
20,529
Cook
7,286
20,529
Lincoln
6,568
18,206
Twiggs
6,078
17,514
Coweta
6,329
17,391
Long
7,234
17,746
Union
7,372
17,098
Crawford
6,078
17,514
Lowndes
7,286
20,529
Upson
5,758
18,095
Crisp
7,132
18,814
Lumpkin
7,372
17,098
Walker
6,368
17,840
Dade
6,368
17,840
Macon
5,758
18,095
Walton
6,329
17,391
Dawson
7,372
17,098
Madison
6,145
17,934
Ware
5,509
15,512
Decatur
7,286
20,529
Marion
5,758
18,095
Warren
6,568
18,206
DeKalb
6,329
17,391
McDuffie
6,568
18,206
Washington
7,411
19,119
Dodge
6,078
17,514
McIntosh
5,509
15,512
Wayne
5,509
15,512
Dooly
6,078
17,514
Meriwether
5,758
18,095
Webster
5,758
18,095
Dougherty
7,132
18,814
Miller
7,286
20,529
Wheeler
7,013
19,504
Douglas
6,329
17,391
Mitchell
7,132
18,814
White
7,372
17,098
Early
7,286
20,529
Monroe
6,078
17,514
Whitfield
6,022
16,060
Echols
7,286
20,529
Montgomery
7,013
19,504
Wilcox
6,078
17,514
Effingham
7,234
17,746
Morgan
6,145
17,934
Wilkes
6,568
18,206
Elbert
6,145
17,934
Murray
6,022
16,060
Wilkinson
7,411
19,119
Emanuel
6,568
18,206
Muscogee
5,758
18,095
Worth
7,132
18,814
Evans
7,234
17,746
Newton
6,329
17,391
Fannin
6,022
16,060
Oconee
6,145
17,934
Fayette
6,329
17,391
Oglethorpe
6,145
17,934
Floyd
7,357
18,355
Paulding
6,329
17,391
County
Employee- Dependent,
Only
Family, etc.
Forsyth
6,329
17,391
Peach
6,078
17,514
All
6,207
Franklin
7,372
17,098
Pickens
7,357
18,355
Fulton
6,329
17,391
Pierce
5,509
15,512
Gilmer
7,357
18,355
Pike
6,329
17,391
Glascock
6,568
18,206
Polk
7,357
18,355
Glynn
5,509
15,512
Pulaski
6,078
17,514
Gordon
7,357
18,355
Putnam
6,078
17,514
Grady
7,286
20,529
Quitman
5,758
18,095
Greene
6,145
17,934
Rabun
7,372
17,098
Gwinnett
6,329
17,391
Randolph
7,132
18,814
Habersham
7,372
17,098
Richmond
6,568
18,206
Hall
7,372
17,098
Rockdale
6,329
17,391
Hancock
7,411
19,119
Schley
7,132
18,814
Haralson
6,588
19,520
Screven
7,234
17,746
Harris
5,758
18,095
Seminole
7,286
20,529
Hart
7,372
17,098
Spalding
6,329
17,391
Heard
6,588
19,520
Stephens
7,372
17,098
Henry
6,329
17,391
Stewart
5,758
18,095
Houston
6,078
17,514
Sumter
7,132
18,814
Irwin
7,286
20,529
Talbot
5,758
18,095
Jackson
6,145
17,934
Taliaferro
6,568
18,206
Jasper
6,329
17,391
Tattnall
7,234
17,746
Jeff Davis
7,013
19,504
Taylor
5,758
18,095
Jefferson
6,568
18,206
Telfair
7,013
19,504
Jenkins
6,568
18,206
Terrell
7,132
18,814
Johnson
7,013
19,504
Thomas
7,286
20,529
Jones
6,078
17,514
Tift
7,286
20,529
Lamar
6,329
17,391
Toombs
7,013
19,504
2019 Average Premium Tables
-13-
Hawaii
18,141
Idaho
County
Employee- Dependent,
Only
Family, etc.
Ada
5,405
15,191
Adams
5,053
14,317
Bannock
5,745
16,504
Bear Lake
5,745
16,504
Benewah
5,467
13,471
Bingham
5,745
16,504
Blaine
5,246
16,271
Boise
5,053
14,317
Bonner
5,467
13,471
Bonneville
6,016
15,461
Boundary
5,467
13,471
Butte
5,745
16,504
Camas
5,246
16,271
Canyon
5,053
14,317
Caribou
5,745
16,504
Cassia
5,246
16,271
Clark
6,016
15,461
Clearwater
5,780
16,479
Custer
5,745
16,504
Elmore
5,053
14,317
Franklin
5,745
16,504
Fremont
6,016
15,461
Gem
5,053
14,317
Gooding
5,246
16,271
Fulton
7,117
18,449
Saline
6,467
21,320
Idaho
5,780
16,479
Gallatin
6,467
21,320
Sangamon
6,399
17,438
Jefferson
6,016
15,461
Greene
6,204
17,569
Schuyler
6,399
17,438
Jerome
5,246
16,271
Grundy
7,928
20,461
Scott
6,399
17,438
Kootenai
5,467
13,471
Hamilton
6,467
21,320
Shelby
6,399
17,438
Latah
5,467
13,471
Hancock
5,393
18,874
St. Clair
6,989
18,661
Lemhi
6,016
15,461
Hardin
6,467
21,320
Stark
7,117
18,449
Lewis
5,780
16,479
Henderson
5,393
18,874
Stephenson
6,523
19,271
Lincoln
5,246
16,271
Henry
5,393
18,874
Tazewell
7,117
18,449
Madison
6,016
15,461
Iroquois
6,755
18,247
Union
6,467
21,320
Minidoka
5,246
16,271
Jackson
6,467
21,320
Vermilion
6,755
18,247
Nez Perce
5,780
16,479
Jasper
6,467
21,320
Wabash
6,467
21,320
Oneida
5,745
16,504
Jefferson
6,467
21,320
Warren
5,393
18,874
Owyhee
5,053
14,317
Jersey
6,204
17,569
Washington
6,204
17,569
Payette
5,053
14,317
Jo Daviess
6,523
19,271
Wayne
6,467
21,320
Power
5,745
16,504
Johnson
6,467
21,320
White
6,467
21,320
Shoshone
5,467
13,471
Kane
7,109
20,308
Whiteside
5,393
18,874
Teton
6,016
15,461
Kankakee
7,928
20,461
Will
7,928
20,461
Twin Falls
5,246
16,271
Kendall
7,928
20,461
Williamson
6,467
21,320
Valley
5,053
14,317
Knox
7,117
18,449
Winnebago
6,523
19,271
Washington
5,053
14,317
Lake
6,435
23,338
Woodford
7,117
18,449
LaSalle
7,117
18,449
Lawrence
6,467
21,320
Illinois
Indiana
Employee- Dependent,
Only
Family, etc.
Lee
6,523
19,271
County
Livingston
7,269
24,851
County
Employee- Dependent,
Only
Family, etc.
Adams
6,399
17,438
Logan
6,399
17,438
Adams
7,447
20,133
Alexander
6,467
21,320
17,438
Allen
6,518
18,284
Bond
6,204
17,569
Macoupin
6,204
17,569
Bartholomew
7,220
18,807
Boone
6,523
19,271
Madison
6,989
18,661
Benton
6,934
20,683
Brown
6,399
17,438
21,320
Blackford
7,432
17,837
Bureau
5,393
18,874
Marshall
7,117
18,449
Boone
6,974
20,636
Calhoun
6,204
17,569
Mason
6,399
17,438
Brown
6,293
19,033
Carroll
6,523
19,271
21,320
Carroll
6,908
21,591
6,893
18,619
Macon
Marion
Massac
6,399
6,467
6,467
Cass
6,399
17,438
McDonough
7,117
18,449
Cass
Champaign
6,755
18,247
McHenry
6,435
23,338
Clark
6,454
17,410
Christian
6,399
17,438
McLean
7,269
24,851
Clay
7,068
19,132
Clark
6,755
18,247
Menard
6,399
17,438
Clinton
6,908
21,591
Clay
6,467
21,320
Mercer
5,393
18,874
Crawford
6,454
17,410
Clinton
6,204
17,569
Monroe
6,989
18,661
Daviess
7,396
19,890
Coles
6,755
18,247
Montgomery
6,204
17,569
Dearborn
6,523
20,034
Cook
6,786
20,268
Morgan
6,399
17,438
Decatur
7,220
18,807
Crawford
6,467
21,320
Moultrie
6,399
17,438
DeKalb
7,447
20,133
Cumberland
6,755
18,247
Ogle
6,523
19,271
Delaware
7,432
17,837
DeKalb
6,523
19,271
18,449
Dubois
7,396
19,890
DeWitt
7,269
24,851
Perry
6,467
21,320
Elkhart
7,205
19,301
Douglas
6,755
18,247
Piatt
6,755
18,247
Fayette
6,074
20,055
DuPage
7,109
20,308
17,438
Floyd
6,454
17,410
Edgar
6,755
18,247
Pope
6,467
21,320
Fountain
6,908
21,591
Edwards
6,467
21,320
Pulaski
6,467
21,320
Franklin
6,523
20,034
Effingham
6,467
21,320
18,449
Fulton
6,893
18,619
8,317
20,280
Peoria
Pike
Putnam
7,117
6,399
7,117
Fayette
6,467
21,320
Randolph
6,204
17,569
Gibson
Ford
6,755
18,247
Richland
6,467
21,320
Grant
7,432
17,837
Franklin
6,467
21,320
18,874
Greene
7,396
19,890
Rock Island
5,393
-14-
2019 Average Premium Tables
Hamilton
6,974
20,636
Vanderburgh
8,317
20,280
Guthrie
7,241
16,767
Hancock
6,074
20,055
Vermillion
7,068
19,132
Hamilton
6,380
16,316
Harrison
6,454
17,410
Vigo
7,068
19,132
Hancock
6,731
18,689
Hendricks
6,974
20,636
Wabash
7,447
20,133
Hardin
6,380
16,316
Henry
6,074
20,055
Warren
6,934
20,683
Harrison
7,241
16,767
Howard
6,893
18,619
Warrick
8,317
20,280
Henry
6,650
16,174
Huntington
7,447
20,133
Washington
6,454
17,410
Howard
6,731
18,689
Jackson
7,220
18,807
Wayne
6,074
20,055
Humboldt
6,731
18,689
Jasper
6,934
20,683
Wells
7,447
20,133
Ida
6,589
16,992
Jay
7,432
17,837
White
6,934
20,683
Iowa
6,647
18,063
Jefferson
6,454
17,410
Whitley
7,447
20,133
Jackson
6,647
18,063
Jennings
7,220
18,807
Jasper
6,458
16,580
Johnson
6,293
19,033
Jefferson
6,650
16,174
Knox
7,396
19,890
6,647
18,063
Kosciusko
7,205
19,301
County
Employee- Dependent,
Only
Family, etc.
Johnson
Jones
6,647
18,063
7,241
16,767
Iowa
LaGrange
7,447
20,133
Adair
Keokuk
6,650
16,174
Lake
7,139
19,655
Adams
7,241
16,767
Kossuth
6,731
18,689
LaPorte
7,139
19,655
Allamakee
6,731
18,689
Lee
6,650
16,174
6,650
16,174
Lawrence
6,293
19,033
Appanoose
Linn
6,647
18,063
Madison
6,074
20,055
Audubon
7,241
16,767
Louisa
6,650
16,174
Marion
6,974
20,636
Benton
6,647
18,063
Lucas
6,650
16,174
6,647
18,063
Marshall
7,205
19,301
Black Hawk
Lyon
6,589
16,992
Martin
7,396
19,890
Boone
6,380
16,316
Madison
6,458
16,580
6,731
18,689
Miami
6,893
18,619
Bremer
Mahaska
6,650
16,174
Monroe
6,293
19,033
Buchanan
6,647
18,063
Marion
6,458
16,580
Montgomery
6,908
21,591
Buena Vista
6,589
16,992
Marshall
6,380
16,316
6,731
18,689
Morgan
6,974
20,636
Butler
Mills
7,241
16,767
Newton
6,934
20,683
Calhoun
6,380
16,316
Mitchell
6,731
18,689
Noble
7,447
20,133
Carroll
6,380
16,316
Monona
6,589
16,992
7,241
16,767
Ohio
6,523
20,034
Cass
Monroe
6,650
16,174
Orange
7,396
19,890
Cedar
6,647
18,063
Montgomery
7,241
16,767
Owen
6,293
19,033
Cerro Gordo
6,731
18,689
Muscatine
6,650
16,174
6,589
16,992
Parke
7,068
19,132
Cherokee
O'Brien
6,589
16,992
Perry
7,396
19,890
Chickasaw
6,731
18,689
Osceola
6,589
16,992
Pike
7,396
19,890
Clarke
7,241
16,767
Page
7,241
16,767
6,589
16,992
Porter
7,139
19,655
Clay
Palo Alto
6,589
16,992
Posey
8,317
20,280
Clayton
6,647
18,063
Plymouth
6,589
16,992
Pulaski
6,893
18,619
Clinton
6,647
18,063
Pocahontas
6,589
16,992
6,589
16,992
Putnam
6,908
21,591
Crawford
Polk
6,458
16,580
Randolph
7,432
17,837
Dallas
6,458
16,580
Pottawattamie
7,241
16,767
Ripley
6,523
20,034
Davis
6,650
16,174
Poweshiek
6,380
16,316
7,241
16,767
Rush
7,220
18,807
Decatur
Ringgold
7,241
16,767
Scott
6,454
17,410
Delaware
6,647
18,063
Sac
6,589
16,992
6,650
16,174
Shelby
6,974
20,636
Des Moines
Scott
6,647
18,063
Spencer
7,396
19,890
Dickinson
6,589
16,992
Shelby
7,241
16,767
St. Joseph
7,205
19,301
Dubuque
6,647
18,063
Sioux
6,589
16,992
6,731
18,689
Starke
7,205
19,301
Emmet
Story
6,380
16,316
Steuben
7,447
20,133
Fayette
6,731
18,689
Tama
6,380
16,316
Sullivan
7,068
19,132
Floyd
6,731
18,689
Taylor
7,241
16,767
6,731
18,689
Switzerland
6,523
20,034
Franklin
Union
7,241
16,767
Tippecanoe
6,908
21,591
Fremont
7,241
16,767
Van Buren
6,650
16,174
Tipton
6,908
21,591
Greene
6,380
16,316
Wapello
6,650
16,174
20,055
Grundy
6,380
16,316
Warren
6,458
16,580
Union
6,074
2019 Average Premium Tables
-15-
Washington
6,650
16,174
Hodgeman
6,516
19,415
Stevens
6,516
19,415
Wayne
6,650
16,174
Jackson
5,741
16,956
Sumner
5,446
16,175
Webster
6,380
16,316
Jefferson
5,741
16,956
Thomas
6,167
20,132
Winnebago
6,731
18,689
Jewell
5,210
15,803
Trego
6,167
20,132
Winneshiek
6,731
18,689
Johnson
6,519
18,536
Wabaunsee
5,741
16,956
Woodbury
6,589
16,992
Kearny
6,516
19,415
Wallace
6,167
20,132
Worth
6,731
18,689
Kingman
5,446
16,175
Washington
5,210
15,803
Wright
6,731
18,689
Kiowa
6,516
19,415
Wichita
6,167
20,132
Labette
6,232
19,378
Wilson
5,446
16,175
Lane
6,167
20,132
Woodson
6,232
19,378
6,519
18,536
Wyandotte
6,519
18,536
Kansas
County
Employee- Dependent,
Only
Family, etc.
Leavenworth
Lincoln
5,210
15,803
Allen
6,232
19,378
Linn
5,741
16,956
Anderson
5,741
16,956
Logan
6,167
20,132
Atchison
5,741
16,956
Lyon
5,741
16,956
County
Employee- Dependent,
Only
Family, etc.
Barber
6,516
19,415
Marion
5,446
16,175
Adair
5,792
16,225
5,792
16,225
Kentucky
Barton
6,167
20,132
Marshall
5,741
16,956
Allen
Bourbon
6,232
19,378
McPherson
5,446
16,175
Anderson
5,857
16,336
Brown
5,741
16,956
Meade
6,516
19,415
Ballard
7,830
18,655
Butler
5,446
16,175
Miami
6,519
18,536
Barren
5,792
16,225
Chase
5,446
16,175
Mitchell
5,210
15,803
Bath
6,144
20,621
Chautauqua
5,446
16,175
Montgomery
5,446
16,175
Bell
6,491
18,733
Cherokee
6,232
19,378
Morris
5,210
15,803
Boone
6,339
15,093
Cheyenne
6,167
20,132
19,415
Bourbon
5,857
16,336
Clark
6,516
19,415
Nemaha
5,741
16,956
Boyd
6,144
20,621
Clay
5,210
15,803
Neosho
6,232
19,378
Boyle
5,857
16,336
Cloud
5,210
15,803
20,132
Bracken
6,144
20,621
Coffey
5,741
16,956
Norton
6,167
20,132
Breathitt
6,491
18,733
Comanche
6,516
19,415
Osage
5,741
16,956
Breckinridge
5,975
16,269
Cowley
5,446
16,175
20,132
Bullitt
5,975
16,269
Crawford
6,232
19,378
Ottawa
5,210
15,803
Butler
5,792
16,225
Decatur
6,167
20,132
Pawnee
6,516
19,415
Caldwell
7,830
18,655
Dickinson
5,210
15,803
20,132
Calloway
7,830
18,655
6,339
15,093
Morton
Ness
Osborne
Phillips
6,516
6,167
6,167
6,167
Doniphan
5,741
16,956
Pottawatomie
5,741
16,956
Campbell
Douglas
5,741
16,956
Pratt
6,516
19,415
Carlisle
7,830
18,655
Edwards
6,516
19,415
Rawlins
6,167
20,132
Carroll
5,975
16,269
Elk
5,446
16,175
Reno
5,446
16,175
Carter
6,144
20,621
Ellis
6,167
20,132
Republic
5,210
15,803
Casey
5,792
16,225
Ellsworth
5,210
15,803
Rice
5,446
16,175
Christian
7,439
17,897
Finney
6,516
19,415
Riley
5,210
15,803
Clark
5,857
16,336
Ford
6,516
19,415
Rooks
6,167
20,132
Clay
6,491
18,733
Franklin
5,741
16,956
Rush
6,167
20,132
Clinton
5,792
16,225
Geary
5,210
15,803
Russell
6,167
20,132
Crittenden
7,830
18,655
Gove
6,167
20,132
15,803
Cumberland
5,792
16,225
Graham
6,167
20,132
Scott
6,167
20,132
Daviess
7,439
17,897
Grant
6,516
19,415
Sedgwick
5,446
16,175
Edmonson
5,792
16,225
Gray
6,516
19,415
19,415
Elliott
6,144
20,621
Greeley
6,167
20,132
Shawnee
5,741
16,956
Estill
5,857
16,336
Greenwood
5,446
16,175
Sheridan
6,167
20,132
Fayette
5,857
16,336
Hamilton
6,516
19,415
20,132
Fleming
6,144
20,621
6,491
18,733
Saline
Seward
Sherman
5,210
6,516
6,167
Harper
5,446
16,175
Smith
6,167
20,132
Floyd
Harvey
5,446
16,175
Stafford
6,516
19,415
Franklin
5,857
16,336
Haskell
6,516
19,415
19,415
Fulton
7,830
18,655
Stanton
6,516
-16-
2019 Average Premium Tables
Gallatin
6,339
15,093
Ohio
7,439
17,897
Franklin
7,386
17,471
Garrard
5,857
16,336
Oldham
5,975
16,269
Grant
6,784
15,197
Grant
6,339
15,093
Owen
5,857
16,336
Iberia
6,678
17,671
Graves
7,830
18,655
Owsley
6,491
18,733
Iberville
6,303
18,182
Grayson
5,975
16,269
Pendleton
6,339
15,093
Jackson
7,386
17,471
Green
5,792
16,225
Perry
6,491
18,733
Jefferson
6,367
16,795
Greenup
6,144
20,621
Pike
6,491
18,733
Jefferson Davis
6,833
20,137
Hancock
7,439
17,897
Powell
5,857
16,336
Lafayette
6,678
17,671
Hardin
5,975
16,269
Pulaski
5,792
16,225
Lafourche
6,672
16,751
Harlan
6,491
18,733
Robertson
6,144
20,621
LaSalle
6,784
15,197
Harrison
5,857
16,336
Rockcastle
5,857
16,336
Lincoln
7,386
17,471
Hart
5,792
16,225
Rowan
6,144
20,621
Livingston
6,303
18,182
Henderson
7,439
17,897
Russell
5,792
16,225
Madison
7,386
17,471
Henry
5,975
16,269
Scott
5,857
16,336
Morehouse
7,386
17,471
Hickman
7,830
18,655
Shelby
5,975
16,269
Natchitoches
7,150
18,227
Hopkins
7,439
17,897
Simpson
5,792
16,225
Orleans
6,367
16,795
Jackson
5,857
16,336
Spencer
5,975
16,269
Ouachita
7,386
17,471
Jefferson
5,975
16,269
Taylor
5,792
16,225
Plaquemines
6,367
16,795
Jessamine
5,857
16,336
Todd
7,439
17,897
Pointe Coupee
6,303
18,182
Johnson
6,491
18,733
Trigg
7,439
17,897
Rapides
6,784
15,197
Kenton
6,339
15,093
Trimble
5,975
16,269
Red River
7,150
18,227
Knott
6,491
18,733
Union
7,439
17,897
Richland
7,386
17,471
Knox
6,491
18,733
Warren
5,792
16,225
Sabine
7,150
18,227
LaRue
5,975
16,269
Washington
5,975
16,269
St. Bernard
6,367
16,795
Laurel
6,491
18,733
Wayne
5,792
16,225
St. Charles
6,367
16,795
Lawrence
6,144
20,621
Webster
7,439
17,897
St. Helena
6,303
18,182
Lee
6,491
18,733
Whitley
6,491
18,733
St. James
6,367
16,795
Leslie
6,491
18,733
Wolfe
6,491
18,733
St. John Baptist
6,367
16,795
Letcher
6,491
18,733
Woodford
5,857
16,336
St. Landry
6,678
17,671
Lewis
6,144
20,621
St. Martin
6,678
17,671
Lincoln
5,857
16,336
St. Mary
6,678
17,671
Livingston
7,830
18,655
6,367
16,795
Louisiana
Employee- Dependent,
Only
Family, etc.
St. Tammany
Logan
5,792
16,225
Parish
Tangipahoa
6,303
18,182
Lyon
7,830
18,655
Acadia
6,678
17,671
Tensas
7,386
17,471
Madison
5,857
16,336
Allen
6,833
20,137
Terrebonne
6,672
16,751
6,303
18,182
Magoffin
6,491
18,733
Ascension
Union
7,386
17,471
Marion
5,975
16,269
Assumption
6,672
16,751
Vermilion
6,678
17,671
Marshall
7,830
18,655
Avoyelles
6,784
15,197
Vernon
6,784
15,197
6,833
20,137
Martin
6,491
18,733
Beauregard
Washington
6,303
18,182
Mason
6,144
20,621
Bienville
7,150
18,227
Webster
7,150
18,227
McCracken
7,830
18,655
Bossier
7,150
18,227
West Baton Rouge
6,303
18,182
7,150
18,227
McCreary
5,792
16,225
Caddo
West Carroll
7,386
17,471
McLean
7,439
17,897
Calcasieu
6,833
20,137
West Feliciana
6,303
18,182
7,386
17,471
Winn
6,784
15,197
Meade
5,975
16,269
Caldwell
Menifee
6,144
20,621
Cameron
6,833
20,137
Mercer
5,857
16,336
Catahoula
6,784
15,197
Metcalfe
5,792
16,225
Claiborne
7,150
18,227
6,784
15,197
County
Employee- Dependent,
Only
Family, etc.
Maine
Monroe
5,792
16,225
Concordia
Montgomery
5,857
16,336
DeSoto
7,150
18,227
Androscoggin
6,100
15,419
20,621
East Baton Rouge
6,303
18,182
Aroostook
7,616
19,083
7,386
17,471
Cumberland
5,921
16,534
Morgan
6,144
Muhlenberg
7,439
17,897
East Carroll
Nelson
5,975
16,269
East Feliciana
6,303
18,182
Franklin
6,100
15,419
16,336
Evangeline
6,678
17,671
Hancock
7,616
19,083
Nicholas
5,857
2019 Average Premium Tables
-17-
Kennebec
5,989
16,501
Norfolk
8,132
23,479
Lenawee
6,203
17,028
Knox
5,989
16,501
Plymouth
7,655
21,825
Livingston
6,203
17,028
Lincoln
5,989
16,501
Suffolk
8,132
23,479
Luce
7,382
18,188
Oxford
5,989
16,501
Worcester
7,514
21,165
Mackinac
7,093
20,098
Penobscot
6,100
15,419
Macomb
6,834
21,063
Piscataquis
6,100
15,419
Manistee
5,902
18,237
Sagadahoc
5,921
16,534
7,382
18,188
6,100
15,419
County
Employee- Dependent,
Only
Family, etc.
Marquette
Somerset
Mason
5,802
17,923
Waldo
6,100
15,419
Alcona
7,093
20,098
Mecosta
5,802
17,923
7,382
18,188
Michigan
Washington
7,616
19,083
Alger
Menominee
7,382
18,188
York
5,921
16,534
Allegan
5,731
15,875
Midland
6,174
18,544
Alpena
7,093
20,098
Missaukee
5,902
18,237
Antrim
5,902
18,237
Monroe
7,085
20,883
Arenac
6,669
19,134
Montcalm
5,802
17,923
Baraga
7,382
18,188
Montmorency
7,093
20,098
Maryland
County
Employee- Dependent,
Only
Family, etc.
Allegany
6,105
16,614
Barry
5,731
15,875
Muskegon
5,802
17,923
Anne Arundel
6,283
17,851
Bay
6,669
19,134
Newaygo
5,802
17,923
Baltimore
6,283
17,851
Benzie
5,902
18,237
Oakland
6,834
21,063
Baltimore City
6,283
17,851
Berrien
6,995
21,102
Oceana
5,802
17,923
Calvert
6,409
16,242
Branch
7,153
20,696
Ogemaw
7,093
20,098
Caroline
6,409
16,242
Calhoun
7,153
20,696
Ontonagon
7,382
18,188
Carroll
6,105
16,614
Cass
6,995
21,102
Osceola
5,802
17,923
Cecil
6,409
16,242
Charlevoix
5,902
18,237
Oscoda
7,093
20,098
Charles
6,409
16,242
Cheboygan
7,093
20,098
Otsego
7,093
20,098
Dorchester
6,409
16,242
Chippewa
7,093
20,098
Ottawa
5,802
17,923
Frederick
6,105
16,614
Clare
6,174
18,544
Presque Isle
7,093
20,098
Garrett
6,105
16,614
Clinton
6,801
18,119
Roscommon
7,093
20,098
Harford
6,283
17,851
Crawford
7,093
20,098
Saginaw
6,669
19,134
Howard
6,283
17,851
Delta
7,382
18,188
Sanilac
7,188
20,214
Kent
6,409
16,242
Dickinson
7,382
18,188
Schoolcraft
7,382
18,188
Montgomery
6,615
19,793
Eaton
6,801
18,119
Shiawassee
5,843
16,944
Prince George's
6,615
19,793
Emmet
5,902
18,237
St. Clair
7,028
18,289
Queen Annes
6,409
16,242
Genesee
5,843
16,944
St. Joseph
6,995
21,102
Somerset
6,409
16,242
Gladwin
6,174
18,544
Tuscola
7,188
20,214
St. Marys
6,409
16,242
Gogebic
7,382
18,188
Van Buren
6,995
21,102
Talbot
6,409
16,242
Grand Traverse
5,902
18,237
Washtenaw
6,203
17,028
Washington
6,105
16,614
Gratiot
6,669
19,134
Wayne
7,085
20,883
Wicomico
6,409
16,242
Hillsdale
6,801
18,119
Wexford
5,902
18,237
Worcester
6,409
16,242
Houghton
7,382
18,188
Huron
7,188
20,214
Ingham
6,801
18,119
5,802
17,923
County
Employee- Dependent,
Only
Family, etc.
County
Employee- Dependent,
Only
Family, etc.
Ionia
Iosco
7,093
20,098
Aitkin
5,924
16,284
Barnstable
9,177
24,675
Iron
7,382
18,188
Anoka
6,248
18,683
Berkshire
7,264
18,934
Isabella
6,174
18,544
Becker
6,906
22,477
Bristol
7,655
21,825
Jackson
6,801
18,119
Beltrami
5,924
16,284
Dukes
9,177
24,675
Kalamazoo
7,153
20,696
Benton
6,248
18,683
Essex
7,618
21,792
Kalkaska
5,902
18,237
Big Stone
6,395
18,665
Franklin
7,264
18,934
Kent
5,802
17,923
Blue Earth
6,865
16,261
Hampden
7,264
18,934
Keweenaw
7,382
18,188
Brown
5,845
18,399
Hampshire
7,264
18,934
Lake
5,802
17,923
Carlton
6,299
15,143
Middlesex
8,132
23,479
Lapeer
5,843
16,944
Carver
6,248
18,683
Nantucket
9,177
24,675
Leelanau
5,902
18,237
Cass
5,924
16,284
Massachusetts
-18-
Minnesota
2019 Average Premium Tables
Chippewa
6,395
18,665
Renville
6,395
18,665
Humphreys
6,435
15,015
Chisago
5,924
16,284
Rice
6,865
16,261
Issaquena
6,435
15,015
Clay
6,906
22,477
Rock
5,845
18,399
Itawamba
6,546
14,065
Clearwater
6,247
20,067
Roseau
5,924
16,284
Jackson
6,674
15,493
Cook
6,299
15,143
Scott
6,248
18,683
Jasper
6,435
15,015
Cottonwood
5,845
18,399
Sherburne
6,248
18,683
Jefferson
6,435
15,015
Crow Wing
5,924
16,284
Sibley
6,395
18,665
Jefferson Davis
6,435
15,015
Dakota
6,248
18,683
St. Louis
6,299
15,143
Jones
7,123
14,222
Dodge
6,756
20,649
Stearns
6,248
18,683
Kemper
6,435
15,015
Douglas
6,906
22,477
Steele
6,756
20,649
Lafayette
6,435
15,015
Faribault
6,865
16,261
Stevens
6,906
22,477
Lamar
7,123
14,222
Fillmore
6,756
20,649
Swift
6,395
18,665
Lauderdale
6,435
15,015
Freeborn
6,756
20,649
Todd
5,924
16,284
Lawrence
6,435
15,015
Goodhue
6,756
20,649
Traverse
6,906
22,477
Leake
6,435
15,015
Grant
6,906
22,477
Wabasha
6,756
20,649
Lee
6,546
14,065
Hennepin
6,248
18,683
Wadena
5,924
16,284
Leflore
6,435
15,015
Houston
6,756
20,649
Waseca
6,865
16,261
Lincoln
6,435
15,015
Hubbard
5,924
16,284
Washington
6,248
18,683
Lowndes
6,435
15,015
Isanti
5,924
16,284
Watonwan
6,865
16,261
Madison
6,100
15,339
Itasca
6,299
15,143
Wilkin
6,906
22,477
Marion
6,435
15,015
Jackson
5,845
18,399
Winona
6,756
20,649
Marshall
5,976
16,403
Kanabec
5,924
16,284
Wright
6,248
18,683
Monroe
6,435
15,015
Kandiyohi
6,395
18,665
Yellow Medicine
6,395
18,665
Montgomery
6,435
15,015
Kittson
6,247
20,067
Neshoba
6,435
15,015
Koochiching
6,299
15,143
Newton
6,435
15,015
Lac qui Parle
6,395
18,665
6,435
15,015
Mississippi
Employee- Dependent,
Only
Family, etc.
Noxubee
Lake
6,299
15,143
County
Oktibbeha
6,435
15,015
Lake of the Woods
6,299
15,143
Adams
6,435
15,015
Panola
6,435
15,015
Le Sueur
6,865
16,261
Alcorn
6,435
15,015
Pearl River
7,123
14,222
6,435
15,015
Lincoln
5,845
18,399
Amite
Perry
7,123
14,222
Lyon
6,395
18,665
Attala
6,435
15,015
Pike
6,435
15,015
Mahnomen
6,247
20,067
Benton
6,546
14,065
Pontotoc
6,546
14,065
6,435
15,015
Marshall
6,247
20,067
Bolivar
Prentiss
6,435
15,015
Martin
6,865
16,261
Calhoun
6,435
15,015
Quitman
6,435
15,015
McLeod
6,395
18,665
Carroll
6,435
15,015
Rankin
6,100
15,339
6,435
15,015
Meeker
6,395
18,665
Chickasaw
Scott
6,435
15,015
Mille Lacs
5,924
16,284
Choctaw
6,435
15,015
Sharkey
6,435
15,015
Morrison
5,924
16,284
Claiborne
6,435
15,015
Simpson
6,100
15,339
6,435
15,015
Mower
6,756
20,649
Clarke
Smith
6,435
15,015
Murray
5,845
18,399
Clay
6,435
15,015
Stone
6,674
15,493
Nicollet
6,865
16,261
Coahoma
6,435
15,015
Sunflower
6,435
15,015
6,100
15,339
Nobles
5,845
18,399
Copiah
Tallahatchie
6,435
15,015
Norman
6,247
20,067
Covington
6,435
15,015
Tate
5,976
16,403
5,976
16,403
Olmsted
6,756
20,649
DeSoto
Tippah
6,546
14,065
Otter Tail
6,906
22,477
Forrest
7,123
14,222
Tishomingo
6,435
15,015
Pennington
6,247
20,067
Franklin
6,435
15,015
Tunica
5,976
16,403
6,674
15,493
Pine
5,924
16,284
George
Union
6,546
14,065
Pipestone
5,845
18,399
Greene
7,123
14,222
Walthall
6,435
15,015
Polk
6,247
20,067
Grenada
6,435
15,015
Warren
6,100
15,339
6,674
15,493
Pope
6,906
22,477
Hancock
Washington
6,435
15,015
Ramsey
6,248
18,683
Harrison
6,674
15,493
Wayne
6,435
15,015
Red Lake
6,247
20,067
Hinds
6,100
15,339
Webster
6,435
15,015
18,399
Holmes
6,435
15,015
Wilkinson
6,435
15,015
Redwood
5,845
2019 Average Premium Tables
-19-
Winston
6,435
15,015
Iron
6,717
16,888
St. Francois
6,530
17,116
Yalobusha
6,435
15,015
Jackson
6,170
18,006
St. Louis
6,530
17,116
Yazoo
6,435
15,015
Jasper
5,676
14,994
St. Louis City
6,530
17,116
Jefferson
6,530
17,116
Ste. Genevieve
6,530
17,116
Johnson
7,493
19,730
Stoddard
6,757
16,599
6,905
15,902
Stone
5,895
14,716
Missouri
County
Employee- Dependent,
Only
Family, etc.
Knox
Laclede
5,895
14,716
Sullivan
6,905
15,902
Adair
6,905
15,902
Lafayette
7,493
19,730
Taney
5,895
14,716
Andrew
8,139
14,166
Lawrence
5,895
14,716
Texas
6,717
16,888
Atchison
8,139
14,166
Lewis
6,905
15,902
Vernon
7,493
19,730
Audrain
6,662
18,608
Lincoln
6,530
17,116
Warren
6,530
17,116
Barry
5,895
14,716
Linn
6,905
15,902
Washington
6,530
17,116
Barton
5,676
14,994
Livingston
8,139
14,166
Wayne
6,757
16,599
Bates
7,493
19,730
Macon
6,905
15,902
Webster
5,895
14,716
Benton
7,493
19,730
Madison
6,757
16,599
Worth
8,139
14,166
Bollinger
6,757
16,599
Maries
6,662
18,608
Wright
5,895
14,716
Boone
6,662
18,608
Marion
6,905
15,902
Buchanan
8,139
14,166
McDonald
5,676
14,994
Butler
6,757
16,599
Mercer
8,139
14,166
Caldwell
8,139
14,166
Miller
6,662
18,608
County
Employee- Dependent,
Only
Family, etc.
Callaway
6,662
18,608
Mississippi
6,757
16,599
Beaverhead
7,570
16,506
Camden
6,662
18,608
Moniteau
6,662
18,608
Big Horn
7,570
16,506
Cape Girardeau
6,757
16,599
Monroe
6,662
18,608
Blaine
7,570
16,506
Carroll
8,139
14,166
18,608
Broadwater
6,661
17,335
Carter
6,717
16,888
Morgan
6,662
18,608
Carbon
6,619
17,332
Cass
6,170
18,006
New Madrid
6,757
16,599
Carter
7,570
16,506
Cedar
5,895
14,716
14,994
Cascade
6,661
17,335
Chariton
6,662
18,608
Nodaway
8,139
14,166
Chouteau
6,661
17,335
Christian
5,895
14,716
Oregon
6,717
16,888
Custer
7,570
16,506
Clark
6,905
15,902
18,608
Daniels
7,570
16,506
Clay
6,170
18,006
Ozark
5,895
14,716
Dawson
7,570
16,506
Clinton
8,139
14,166
Pemiscot
6,757
16,599
Deer Lodge
6,661
17,335
Cole
6,662
18,608
16,599
Fallon
7,570
16,506
7,570
16,506
Montgomery
Newton
Osage
Perry
6,662
5,676
6,662
6,757
Montana
Cooper
6,662
18,608
Pettis
7,493
19,730
Fergus
Crawford
6,717
16,888
Phelps
6,717
16,888
Flathead
6,270
14,877
Dade
5,895
14,716
Pike
6,905
15,902
Gallatin
6,661
17,335
Dallas
5,895
14,716
Platte
6,170
18,006
Garfield
7,570
16,506
Daviess
8,139
14,166
Polk
5,895
14,716
Glacier
7,570
16,506
DeKalb
8,139
14,166
Pulaski
6,717
16,888
Golden Valley
7,570
16,506
Dent
6,717
16,888
Putnam
6,905
15,902
Granite
7,570
16,506
Douglas
5,895
14,716
Ralls
6,905
15,902
Hill
7,570
16,506
Dunklin
6,757
16,599
Randolph
6,662
18,608
Jefferson
6,661
17,335
Franklin
6,530
17,116
Ray
8,139
14,166
Judith Basin
6,661
17,335
Gasconade
6,662
18,608
16,888
Lake
6,270
14,877
Gentry
8,139
14,166
Ripley
6,717
16,888
Lewis and Clark
6,661
17,335
Greene
5,895
14,716
Saline
7,493
19,730
Liberty
7,570
16,506
Grundy
8,139
14,166
15,902
Lincoln
7,570
16,506
Harrison
8,139
14,166
Scotland
6,905
15,902
Madison
7,570
16,506
Henry
7,493
19,730
Scott
6,757
16,599
McCone
7,570
16,506
Hickory
5,895
14,716
16,888
Meagher
7,570
16,506
7,570
16,506
Reynolds
Schuyler
Shannon
6,717
6,905
6,717
Holt
8,139
14,166
Shelby
6,905
15,902
Mineral
Howard
6,662
18,608
St. Charles
6,530
17,116
Missoula
6,270
14,877
Howell
6,717
16,888
19,730
Musselshell
6,619
17,332
St. Clair
7,493
-20-
2019 Average Premium Tables
Park
7,570
16,506
Dodge
6,135
16,793
Seward
6,164
18,040
Petroleum
7,570
16,506
Douglas
6,135
16,793
Sheridan
7,758
20,172
Phillips
7,570
16,506
Dundy
7,758
20,172
Sherman
6,394
17,384
Pondera
7,570
16,506
Fillmore
6,164
18,040
Sioux
7,758
20,172
Powder River
7,570
16,506
Franklin
6,394
17,384
Stanton
6,394
17,384
Powell
7,570
16,506
Frontier
7,758
20,172
Thayer
6,164
18,040
Prairie
7,570
16,506
Furnas
6,394
17,384
Thomas
7,758
20,172
Ravalli
7,570
16,506
Gage
6,164
18,040
Thurston
6,135
16,793
Richland
7,570
16,506
Garden
7,758
20,172
Valley
6,394
17,384
Roosevelt
7,570
16,506
Garfield
6,394
17,384
Washington
6,135
16,793
Rosebud
7,570
16,506
Gosper
6,394
17,384
Wayne
6,394
17,384
Sanders
7,570
16,506
Grant
7,758
20,172
Webster
6,394
17,384
Sheridan
7,570
16,506
Greeley
6,394
17,384
Wheeler
6,394
17,384
Silver Bow
6,661
17,335
Hall
6,394
17,384
York
6,164
18,040
Stillwater
6,619
17,332
Hamilton
6,394
17,384
Sweet Grass
6,619
17,332
Harlan
6,394
17,384
Teton
6,661
17,335
Hayes
7,758
20,172
Toole
7,570
16,506
Hitchcock
7,758
20,172
County
Employee- Dependent,
Only
Family, etc.
Treasure
7,570
16,506
Holt
6,394
17,384
Carson City
6,236
14,566
Valley
7,570
16,506
Hooker
7,758
20,172
Churchill
7,586
17,920
Wheatland
7,570
16,506
Howard
6,394
17,384
Clark
6,048
15,166
6,236
14,566
Nevada
Wibaux
7,570
16,506
Jefferson
6,164
18,040
Douglas
Yellowstone
6,619
17,332
Johnson
6,164
18,040
Elko
7,586
17,920
17,384
Esmeralda
7,586
17,920
7,586
17,920
Kearney
Nebraska
6,394
Keith
7,758
20,172
Eureka
Keya Paha
6,394
17,384
Humboldt
7,586
17,920
20,172
Lander
7,586
17,920
7,586
17,920
County
Employee- Dependent,
Only
Family, etc.
Adams
6,394
17,384
Knox
6,394
17,384
Lincoln
Antelope
6,394
17,384
Lancaster
6,164
18,040
Lyon
6,236
14,566
Arthur
7,758
20,172
20,172
Mineral
7,586
17,920
Banner
7,758
20,172
Logan
7,758
20,172
Nye
6,048
15,166
Blaine
6,394
17,384
Loup
6,394
17,384
Pershing
7,586
17,920
Boone
6,394
17,384
17,384
Storey
6,236
14,566
6,501
16,002
7,586
17,920
Kimball
Lincoln
Madison
7,758
7,758
6,394
Box Butte
7,758
20,172
McPherson
7,758
20,172
Washoe
Boyd
6,394
17,384
Merrick
6,394
17,384
White Pine
Brown
7,758
20,172
Morrill
7,758
20,172
Buffalo
6,394
17,384
Nance
6,394
17,384
Burt
6,135
16,793
Nemaha
6,164
18,040
Butler
6,394
17,384
Nuckolls
6,394
17,384
Cass
6,135
16,793
Otoe
6,164
18,040
Cedar
6,394
17,384
Pawnee
6,164
18,040
Chase
7,758
20,172
Perkins
7,758
20,172
Cherry
7,758
20,172
Phelps
6,394
17,384
Cheyenne
7,758
20,172
Pierce
6,394
17,384
Clay
6,394
17,384
Platte
6,394
17,384
Colfax
6,394
17,384
Polk
6,394
17,384
Cuming
6,394
17,384
Red Willow
7,758
20,172
Custer
6,394
17,384
Richardson
6,164
18,040
Dakota
6,394
17,384
Rock
6,394
17,384
Dawes
7,758
20,172
Saline
6,164
18,040
Dawson
6,394
17,384
Sarpy
6,135
16,793
Deuel
7,758
20,172
Saunders
6,135
16,793
Dixon
6,394
17,384
Scotts Bluff
7,758
20,172
2019 Average Premium Tables
-21-
New Hampshire
County
Employee- Dependent,
Only
Family, etc.
All
7,363
20,071
New Jersey
County
Employee- Dependent,
Only
Family, etc.
All
7,633
20,996
New Mexico
County
Employee- Dependent,
Only
Family, etc.
Bernalillo
6,433
18,699
Catron
7,212
21,288
Chaves
7,212
21,288
Cibola
7,212
21,288
Colfax
7,212
21,288
Hamilton
7,459
19,563
Bertie
7,967
20,483
Curry
7,212
21,288
Herkimer
7,459
19,563
Bladen
6,827
21,609
De Baca
7,212
21,288
Jefferson
7,459
19,563
Brunswick
7,474
19,121
Doña Ana
6,860
18,899
Kings
8,917
25,457
Buncombe
7,042
17,885
Eddy
7,212
21,288
Lewis
7,459
19,563
Burke
6,529
17,541
Grant
7,212
21,288
Livingston
6,346
17,309
Cabarrus
6,886
18,379
Guadalupe
7,212
21,288
Madison
7,459
19,563
Caldwell
6,529
17,541
Harding
7,212
21,288
Monroe
6,346
17,309
Camden
7,967
20,483
Hidalgo
7,212
21,288
Montgomery
7,176
19,007
Carteret
7,587
16,409
Lea
7,212
21,288
Nassau
8,649
24,712
Caswell
7,128
19,070
Lincoln
7,212
21,288
New York
8,917
25,457
Catawba
6,529
17,541
Los Alamos
7,212
21,288
Niagara
6,191
17,551
Chatham
7,128
19,070
Luna
7,212
21,288
Oneida
7,459
19,563
Cherokee
7,042
17,885
McKinley
7,212
21,288
Onondaga
7,217
19,022
Chowan
7,967
20,483
Mora
7,212
21,288
Ontario
6,346
17,309
Clay
7,042
17,885
Otero
7,212
21,288
Orange
7,963
18,542
Cleveland
7,364
17,247
Quay
7,212
21,288
Orleans
6,191
17,551
Columbus
7,474
19,121
Rio Arriba
7,212
21,288
Oswego
7,459
19,563
Craven
7,587
16,409
Roosevelt
7,212
21,288
Otsego
7,459
19,563
Cumberland
6,827
21,609
San Juan
6,980
18,909
Putnam
7,963
18,542
Currituck
7,967
20,483
San Miguel
7,212
21,288
Queens
8,917
25,457
Dare
7,587
16,409
Sandoval
6,433
18,699
Rensselaer
7,176
19,007
Davidson
7,499
19,330
Santa Fe
6,236
17,379
Richmond
8,917
25,457
Davie
7,499
19,330
Sierra
7,212
21,288
Rockland
8,917
25,457
Duplin
7,474
19,121
Socorro
7,212
21,288
Saratoga
7,176
19,007
Durham
7,128
19,070
Taos
7,212
21,288
Schenectady
7,176
19,007
Edgecombe
7,289
23,007
Torrance
6,433
18,699
Schoharie
7,176
19,007
Forsyth
7,499
19,330
Union
7,212
21,288
Schuyler
7,217
19,022
Franklin
6,923
18,409
Valencia
6,433
18,699
Seneca
6,346
17,309
Gaston
7,364
17,247
St. Lawrence
7,459
19,563
Gates
7,967
20,483
Steuben
7,217
19,022
Graham
7,042
17,885
8,649
24,712
Granville
6,695
16,669
New York
County
Employee- Dependent,
Only
Family, etc.
Suffolk
Sullivan
7,963
18,542
Greene
7,289
23,007
Albany
7,176
19,007
Tioga
7,217
19,022
Guilford
7,341
18,969
Allegany
6,191
17,551
Tompkins
7,217
19,022
Halifax
7,967
20,483
Bronx
8,917
25,457
Ulster
7,963
18,542
Harnett
6,827
21,609
Broome
7,217
19,022
Warren
7,176
19,007
Haywood
7,042
17,885
Cattaraugus
6,191
17,551
Washington
7,176
19,007
Henderson
7,042
17,885
Cayuga
7,217
19,022
Wayne
6,346
17,309
Hertford
7,967
20,483
Chautauqua
6,191
17,551
Westchester
8,917
25,457
Hoke
6,827
21,609
Chemung
7,217
19,022
Wyoming
6,191
17,551
Hyde
7,587
16,409
Chenango
7,459
19,563
Yates
6,346
17,309
Iredell
6,529
17,541
Clinton
7,459
19,563
Jackson
7,042
17,885
Columbia
7,176
19,007
Cortland
7,217
19,022
Delaware
7,963
18,542
Dutchess
7,963
Erie
North Carolina
Johnston
6,923
18,409
Jones
7,587
16,409
County
Employee- Dependent,
Only
Family, etc.
Lee
7,128
19,070
18,542
Alamance
7,128
19,070
Lenoir
7,587
16,409
6,191
17,551
Alexander
6,529
17,541
Lincoln
7,364
17,247
Essex
7,459
19,563
Alleghany
7,736
20,799
Macon
7,042
17,885
Franklin
7,459
19,563
Anson
6,886
18,379
Madison
7,042
17,885
Fulton
7,176
19,007
Ashe
7,736
20,799
Martin
7,967
20,483
Genesee
6,191
17,551
Avery
7,042
17,885
McDowell
7,042
17,885
Greene
7,176
19,007
Beaufort
7,587
16,409
Mecklenburg
6,886
18,379
-22-
2019 Average Premium Tables
Mitchell
7,042
17,885
Cavalier
7,030
18,339
Auglaize
7,480
17,852
Montgomery
8,244
17,272
Dickey
7,030
18,339
Belmont
7,496
19,458
Moore
8,244
17,272
Divide
7,030
18,339
Brown
7,363
17,732
Nash
7,289
23,007
Dunn
7,030
18,339
Butler
6,812
17,724
New Hanover
7,474
19,121
Eddy
7,030
18,339
Carroll
7,521
18,388
Northampton
7,967
20,483
Emmons
7,030
18,339
Champaign
6,576
18,414
Onslow
7,474
19,121
Foster
7,030
18,339
Clark
6,576
18,414
Orange
7,128
19,070
Golden Valley
7,030
18,339
Clermont
7,363
17,732
Pamlico
7,587
16,409
Grand Forks
6,538
17,815
Clinton
7,363
17,732
Pasquotank
7,967
20,483
Grant
7,030
18,339
Columbiana
7,489
19,976
Pender
7,474
19,121
Griggs
7,030
18,339
Coshocton
7,496
19,458
Perquimans
7,967
20,483
Hettinger
7,030
18,339
Crawford
7,128
18,124
Person
7,128
19,070
Kidder
7,030
18,339
Cuyahoga
7,530
19,965
Pitt
7,289
23,007
La Moure
7,030
18,339
Darke
6,576
18,414
Polk
7,042
17,885
Logan
7,030
18,339
Defiance
7,834
17,908
Randolph
7,341
18,969
McHenry
7,030
18,339
Delaware
6,996
20,049
Richmond
6,827
21,609
McIntosh
7,030
18,339
Erie
7,709
18,253
Robeson
6,827
21,609
McKenzie
7,030
18,339
Fairfield
6,996
20,049
Rockingham
7,341
18,969
McLean
7,030
18,339
Fayette
6,996
20,049
Rowan
6,886
18,379
Mercer
7,030
18,339
Franklin
6,996
20,049
Rutherford
7,042
17,885
Morton
6,060
17,251
Fulton
7,834
17,908
Sampson
6,827
21,609
Mountrail
7,030
18,339
Gallia
8,906
21,506
Scotland
6,827
21,609
Nelson
7,030
18,339
Geauga
7,530
19,965
Stanly
6,886
18,379
Oliver
7,030
18,339
Greene
6,576
18,414
Stokes
7,499
19,330
Pembina
7,030
18,339
Guernsey
7,496
19,458
Surry
7,499
19,330
Pierce
7,030
18,339
Hamilton
6,812
17,724
Swain
7,042
17,885
Ramsey
7,030
18,339
Hancock
7,480
17,852
Transylvania
7,042
17,885
Ransom
7,030
18,339
Hardin
7,480
17,852
Tyrrell
7,587
16,409
Renville
7,030
18,339
Harrison
7,496
19,458
Union
6,886
18,379
Richland
7,030
18,339
Henry
7,834
17,908
Vance
6,695
16,669
Rolette
7,030
18,339
Highland
7,363
17,732
Wake
6,923
18,409
Sargent
7,030
18,339
Hocking
6,280
17,410
Warren
6,695
16,669
Sheridan
7,030
18,339
Holmes
5,810
15,865
Washington
7,587
16,409
Sioux
7,030
18,339
Huron
7,709
18,253
Watauga
7,736
20,799
Slope
7,030
18,339
Jackson
8,906
21,506
Wayne
7,289
23,007
Stark
7,030
18,339
Jefferson
7,496
19,458
Wilkes
7,736
20,799
Steele
7,030
18,339
Knox
6,996
20,049
Wilson
7,289
23,007
Stutsman
7,030
18,339
Lake
7,530
19,965
Yadkin
7,499
19,330
Towner
7,030
18,339
Lawrence
8,906
21,506
Yancey
7,042
17,885
Traill
7,030
18,339
Licking
6,996
20,049
Walsh
7,030
18,339
Logan
6,996
20,049
Ward
7,030
18,339
Lorain
7,530
19,965
Wells
7,030
18,339
Lucas
7,834
17,908
Williams
7,030
18,339
Madison
6,996
20,049
Mahoning
7,489
19,976
Marion
7,654
19,546
North Dakota
County
Employee- Dependent,
Only
Family, etc.
Adams
7,030
18,339
Barnes
7,030
18,339
Benson
7,030
18,339
6,887
18,942
7,030
18,339
County
Employee- Dependent,
Only
Family, etc.
Medina
Billings
Meigs
6,280
17,410
Bottineau
7,030
18,339
Adams
7,363
17,732
Mercer
7,480
17,852
Bowman
7,030
18,339
Allen
7,480
17,852
Miami
6,576
18,414
Burke
7,030
18,339
Ashland
6,887
18,942
Monroe
7,496
19,458
Burleigh
6,060
17,251
Ashtabula
7,530
19,965
Montgomery
6,576
18,414
Cass
6,347
17,424
Athens
6,280
17,410
Morgan
7,496
19,458
2019 Average Premium Tables
Ohio
-23-
Morrow
7,654
19,546
Custer
6,658
17,292
Wagoner
6,619
17,136
Muskingum
7,496
19,458
Delaware
6,658
17,292
Washington
6,658
17,292
Noble
7,496
19,458
Dewey
6,658
17,292
Washita
6,658
17,292
Ottawa
7,709
18,253
Ellis
6,658
17,292
Woods
6,658
17,292
Paulding
7,480
17,852
Garfield
6,658
17,292
Woodward
6,658
17,292
Perry
7,496
19,458
Garvin
6,658
17,292
Pickaway
6,996
20,049
Grady
6,804
18,124
Pike
8,906
21,506
Grant
6,658
17,292
Portage
6,887
18,942
Greer
6,658
17,292
County
Employee- Dependent,
Only
Family, etc.
Preble
6,576
18,414
Harmon
6,658
17,292
Baker
7,410
16,123
6,176
19,683
Oregon
Putnam
7,480
17,852
Harper
6,658
17,292
Benton
Richland
7,128
18,124
Haskell
6,658
17,292
Clackamas
6,401
17,765
17,292
Clatsop
7,722
17,625
7,722
17,625
Ross
8,906
21,506
Hughes
6,658
Sandusky
7,709
18,253
Jackson
6,658
17,292
Columbia
Scioto
8,906
21,506
Jefferson
6,658
17,292
Coos
7,722
17,625
17,292
Crook
7,410
16,123
7,722
17,625
Seneca
7,709
18,253
Johnston
6,658
Shelby
6,576
18,414
Kay
6,658
17,292
Curry
Stark
7,521
18,388
Kingfisher
6,658
17,292
Deschutes
6,083
15,753
6,534
16,310
Summit
6,887
18,942
Kiowa
6,658
17,292
Douglas
Trumbull
7,489
19,976
Latimer
6,658
17,292
Gilliam
7,410
16,123
Tuscarawas
7,496
19,458
Le Flore
6,192
15,725
Grant
7,410
16,123
7,410
16,123
Union
6,996
20,049
Lincoln
6,804
18,124
Harney
Van Wert
7,480
17,852
Logan
6,804
18,124
Hood River
7,410
16,123
17,292
Jackson
6,534
16,310
7,410
16,123
Vinton
8,906
21,506
Love
6,658
Warren
6,812
17,724
Major
6,658
17,292
Jefferson
Washington
6,280
17,410
Marshall
6,658
17,292
Josephine
6,534
16,310
17,292
Klamath
6,083
15,753
6,083
15,753
Wayne
5,810
15,865
Mayes
6,658
Williams
7,834
17,908
McClain
6,804
18,124
Lake
Wood
7,834
17,908
McCurtain
6,658
17,292
Lane
6,176
19,683
17,292
Lincoln
7,722
17,625
6,176
19,683
Wyandot
7,709
18,253
Oklahoma
McIntosh
6,658
Murray
6,658
17,292
Linn
Muskogee
6,658
17,292
Malheur
7,410
16,123
17,292
Marion
6,316
16,282
7,410
16,123
Noble
County
Employee- Dependent,
Only
Family, etc.
Nowata
6,658
17,292
Morrow
Adair
6,658
17,292
Okfuskee
6,658
17,292
Multnomah
6,401
17,765
Alfalfa
6,658
17,292
Oklahoma
6,804
18,124
Polk
6,316
16,282
Atoka
6,658
17,292
Okmulgee
6,619
17,136
Sherman
7,410
16,123
Beaver
6,658
17,292
Osage
6,619
17,136
Tillamook
7,722
17,625
Beckham
6,658
17,292
Ottawa
6,658
17,292
Umatilla
7,410
16,123
Blaine
6,658
17,292
Pawnee
6,619
17,136
Union
7,410
16,123
Bryan
6,658
17,292
Payne
6,658
17,292
Wallowa
7,410
16,123
Caddo
6,658
17,292
Pittsburg
6,658
17,292
Wasco
7,410
16,123
Canadian
6,804
18,124
Pontotoc
6,658
17,292
Washington
6,401
17,765
Carter
6,658
17,292
17,292
Wheeler
7,410
16,123
Cherokee
6,658
17,292
Pushmataha
6,658
17,292
Yamhill
6,401
17,765
Choctaw
6,658
17,292
Roger Mills
6,658
17,292
Cimarron
6,658
17,292
Rogers
6,619
17,136
Cleveland
6,804
18,124
Seminole
6,658
17,292
Coal
6,658
17,292
Sequoyah
6,192
15,725
Comanche
6,685
16,097
Stephens
6,658
17,292
Texas
6,658
17,292
Cotton
6,658
17,292
Pottawatomie
6,658
6,658
Craig
6,658
17,292
Tillman
6,658
17,292
Creek
6,619
17,136
Tulsa
6,619
17,136
-24-
Pennsylvania
County
Employee- Dependent,
Only
Family, etc.
Adams
6,718
19,207
Allegheny
6,766
18,256
Armstrong
6,766
18,256
Beaver
6,766
18,256
2019 Average Premium Tables
Bedford
6,932
16,622
Susquehanna
7,282
18,425
McCormick
7,551
19,332
Berks
6,718
19,207
Tioga
7,282
18,425
Newberry
7,334
18,941
Blair
6,932
16,622
Union
7,272
20,506
Oconee
7,338
19,082
Bradford
7,282
18,425
Venango
5,642
15,573
Orangeburg
6,893
20,724
Bucks
7,839
20,694
Warren
5,642
15,573
Pickens
6,171
17,325
Butler
6,766
18,256
Washington
6,766
18,256
Richland
6,053
20,866
Cambria
6,932
16,622
Wayne
7,282
18,425
Saluda
7,316
18,880
Cameron
6,783
19,635
Westmoreland
6,766
18,256
Spartanburg
5,824
18,070
Carbon
7,282
18,425
Wyoming
7,282
18,425
Sumter
6,687
17,932
Centre
7,272
20,506
York
6,718
19,207
Union
5,364
17,073
Chester
7,839
20,694
Williamsburg
6,083
18,433
Clarion
5,642
15,573
York
6,594
18,408
Clearfield
6,932
16,622
Clinton
7,282
18,425
County
Employee- Dependent,
Only
Family, etc.
Columbia
7,272
20,506
All
7,217
Crawford
5,642
15,573
Cumberland
6,997
18,746
Dauphin
6,997
18,746
Delaware
7,839
20,694
Elk
6,783
19,635
Erie
5,642
15,573
Fayette
6,766
18,256
Forest
5,642
15,573
Franklin
6,997
18,746
Fulton
6,997
18,746
Greene
6,766
18,256
Huntingdon
6,932
16,622
Indiana
6,766
18,256
Jefferson
6,932
16,622
Juniata
6,997
18,746
Lackawanna
7,282
18,425
Lancaster
6,718
19,207
Lawrence
6,766
18,256
Lebanon
6,997
18,746
Lehigh
7,272
20,506
Luzerne
7,282
18,425
Lycoming
7,282
18,425
McKean
5,642
15,573
Mercer
5,642
15,573
Mifflin
7,272
20,506
Monroe
7,282
18,425
Montgomery
7,839
20,694
Montour
7,272
20,506
Northampton
7,272
20,506
Northumberland
7,272
20,506
Perry
6,997
18,746
Philadelphia
7,839
20,694
Pike
7,282
18,425
Potter
6,783
19,635
Schuylkill
7,272
20,506
Snyder
7,272
20,506
Somerset
6,932
16,622
Sullivan
7,282
18,425
2019 Average Premium Tables
Rhode Island
South Dakota
20,932
South Carolina
County
Employee- Dependent,
Only
Family, etc.
Aurora
7,907
19,079
Employee- Dependent,
Only
Family, etc.
Beadle
7,158
17,863
County
Bennett
7,063
17,039
Abbeville
6,937
19,410
Bon Homme
7,907
19,079
Aiken
6,117
15,486
Brookings
7,158
17,863
Allendale
6,207
18,048
Brown
7,158
17,863
Anderson
7,072
20,897
Brule
7,907
19,079
Bamberg
5,453
17,258
Buffalo
7,907
19,079
Barnwell
5,417
16,644
Butte
7,063
17,039
Beaufort
6,876
18,316
Campbell
7,158
17,863
Berkeley
6,494
19,824
Charles Mix
7,907
19,079
Calhoun
5,641
17,217
Clark
7,158
17,863
Charleston
6,104
18,664
Clay
6,868
18,090
Cherokee
5,861
17,324
Codington
7,158
17,863
Chester
6,690
18,238
Corson
7,063
17,039
Chesterfield
6,121
18,019
Custer
7,063
17,039
Clarendon
5,288
18,028
Davison
7,907
19,079
Colleton
6,048
17,391
Day
7,158
17,863
Darlington
7,418
18,649
Deuel
7,158
17,863
Dillon
6,435
17,750
Dewey
7,063
17,039
Dorchester
7,056
17,141
Douglas
7,907
19,079
Edgefield
5,360
16,845
Edmunds
7,158
17,863
Fairfield
6,380
18,051
Fall River
7,063
17,039
Florence
6,547
19,833
Faulk
7,158
17,863
Georgetown
6,771
17,131
Grant
7,158
17,863
Greenville
6,183
17,603
Gregory
7,063
17,039
Greenwood
5,526
17,333
Haakon
7,063
17,039
Hampton
6,829
18,188
Hamlin
7,158
17,863
Horry
6,623
17,579
Hand
7,907
19,079
Jasper
6,165
17,459
Hanson
7,907
19,079
Kershaw
7,411
19,413
Harding
7,063
17,039
Lancaster
6,894
18,137
Hughes
7,907
19,079
Laurens
6,269
17,346
Hutchinson
7,907
19,079
Lee
6,062
17,542
Hyde
7,907
19,079
Lexington
6,284
19,137
Jackson
7,063
17,039
Marion
7,353
19,620
Jerauld
7,907
19,079
Marlboro
6,555
18,442
Jones
7,063
17,039
-25-
Kingsbury
7,158
17,863
DeKalb
6,067
14,772
Robertson
6,193
16,390
Lake
6,868
18,090
Dickson
6,673
14,604
Rutherford
6,193
16,390
Lawrence
7,063
17,039
Dyer
5,873
18,231
Scott
6,173
15,636
Lincoln
6,868
18,090
Fayette
6,361
16,072
Sequatchie
6,707
16,039
Lyman
7,063
17,039
Fentress
6,067
14,772
Sevier
6,173
15,636
Marshall
7,158
17,863
Franklin
6,707
16,039
Shelby
6,361
16,072
McCook
6,868
18,090
Gibson
5,873
18,231
Smith
6,067
14,772
McPherson
7,158
17,863
Giles
6,673
14,604
Stewart
6,673
14,604
Meade
7,063
17,039
Grainger
6,173
15,636
Sullivan
5,856
17,206
Mellette
7,063
17,039
Greene
5,856
17,206
Sumner
6,193
16,390
Miner
7,907
19,079
Grundy
6,707
16,039
Tipton
6,361
16,072
Minnehaha
6,868
18,090
Hamblen
6,173
15,636
Trousdale
6,193
16,390
Moody
6,868
18,090
Hamilton
6,707
16,039
Unicoi
5,856
17,206
Pennington
7,063
17,039
Hancock
5,856
17,206
Union
6,173
15,636
Perkins
7,063
17,039
Hardeman
5,873
18,231
Van Buren
6,067
14,772
Potter
7,158
17,863
Hardin
5,873
18,231
Warren
6,067
14,772
Roberts
7,158
17,863
Hawkins
5,856
17,206
Washington
5,856
17,206
Sanborn
7,907
19,079
Haywood
6,361
16,072
Wayne
6,673
14,604
Shannon
7,063
17,039
Henderson
5,873
18,231
Weakley
5,873
18,231
Spink
7,158
17,863
Henry
5,873
18,231
White
6,067
14,772
Stanley
7,063
17,039
Hickman
6,673
14,604
Williamson
6,193
16,390
Sully
7,907
19,079
Houston
6,673
14,604
Wilson
6,193
16,390
Todd
7,063
17,039
Humphreys
6,673
14,604
Tripp
7,063
17,039
Jackson
6,067
14,772
Turner
6,868
18,090
Jefferson
6,173
15,636
Union
6,868
18,090
Johnson
5,856
17,206
County
Employee- Dependent,
Only
Family, etc.
Walworth
7,158
17,863
Knox
6,173
15,636
Anderson
7,421
17,326
7,421
17,326
Texas
Yankton
7,907
19,079
Lake
5,873
18,231
Andrews
Ziebach
7,063
17,039
Lauderdale
6,361
16,072
Angelina
7,421
17,326
14,604
Aransas
6,054
18,124
8,349
17,553
Lawrence
Tennessee
County
Employee- Dependent,
Only
Family, etc.
6,673
Lewis
6,673
14,604
Archer
Lincoln
6,673
14,604
Armstrong
8,887
18,344
15,636
Atascosa
6,176
16,027
6,665
19,326
Loudon
6,173
Anderson
6,173
15,636
Macon
6,067
14,772
Austin
Bedford
6,673
14,604
Madison
5,873
18,231
Bailey
7,421
17,326
Benton
5,873
18,231
Marion
6,707
16,039
Bandera
6,176
16,027
Bledsoe
6,707
16,039
Marshall
6,673
14,604
Bastrop
6,060
17,738
Blount
6,173
15,636
Maury
6,673
14,604
Baylor
7,421
17,326
Bradley
6,707
16,039
McMinn
6,707
16,039
Bee
7,421
17,326
Campbell
6,173
15,636
McNairy
5,873
18,231
Bell
7,339
16,416
Cannon
6,067
14,772
Meigs
6,707
16,039
Bexar
6,176
16,027
Carroll
5,873
18,231
Monroe
6,173
15,636
Blanco
7,421
17,326
Carter
5,856
17,206
Montgomery
6,193
16,390
Borden
7,421
17,326
Cheatham
6,193
16,390
14,604
Bosque
7,421
17,326
Chester
5,873
18,231
Morgan
6,173
15,636
Bowie
5,777
15,218
Claiborne
6,173
15,636
Obion
5,873
18,231
Brazoria
6,665
19,326
Clay
6,067
14,772
14,772
Brazos
5,625
17,003
Cocke
6,173
15,636
Perry
6,673
14,604
Brewster
7,421
17,326
Coffee
6,673
14,604
Pickett
6,067
14,772
Briscoe
7,421
17,326
Crockett
5,873
18,231
16,039
Brooks
7,421
17,326
7,421
17,326
Moore
Overton
Polk
6,673
6,067
6,707
Cumberland
6,067
14,772
Putnam
6,067
14,772
Brown
Davidson
6,193
16,390
Rhea
6,707
16,039
Burleson
5,625
17,003
Decatur
5,873
18,231
15,636
Burnet
7,421
17,326
Roane
6,173
-26-
2019 Average Premium Tables
Caldwell
6,060
17,738
Freestone
7,421
17,326
Kimble
7,421
17,326
Calhoun
6,130
16,603
Frio
7,421
17,326
King
7,421
17,326
Callahan
7,233
17,164
Gaines
7,421
17,326
Kinney
7,421
17,326
Cameron
6,716
13,007
Galveston
6,665
19,326
Kleberg
7,421
17,326
Camp
7,421
17,326
Garza
7,421
17,326
Knox
7,421
17,326
Carson
8,887
18,344
Gillespie
7,421
17,326
Lamar
7,421
17,326
Cass
7,421
17,326
Glasscock
7,421
17,326
Lamb
7,421
17,326
Castro
7,421
17,326
Goliad
6,130
16,603
Lampasas
7,339
16,416
Chambers
6,665
19,326
Gonzales
7,421
17,326
LaSalle
7,421
17,326
Cherokee
7,421
17,326
Gray
7,421
17,326
Lavaca
7,421
17,326
Childress
7,421
17,326
Grayson
7,707
16,960
Lee
7,421
17,326
Clay
8,349
17,553
Gregg
6,073
21,028
Leon
7,421
17,326
Cochran
7,421
17,326
Grimes
7,421
17,326
Liberty
6,665
19,326
Coke
7,421
17,326
Guadalupe
6,176
16,027
Limestone
7,421
17,326
Coleman
7,421
17,326
Hale
7,421
17,326
Lipscomb
7,421
17,326
Collin
6,756
18,502
Hall
7,421
17,326
Live Oak
7,421
17,326
Collingsworth
7,421
17,326
Hamilton
7,421
17,326
Llano
7,421
17,326
Colorado
7,421
17,326
Hansford
7,421
17,326
Loving
7,421
17,326
Comal
6,176
16,027
Hardeman
7,421
17,326
Lubbock
5,362
16,772
Comanche
7,421
17,326
Hardin
7,483
20,152
Lynn
7,421
17,326
Concho
7,421
17,326
Harris
6,665
19,326
Madison
7,421
17,326
Cooke
7,421
17,326
Harrison
7,421
17,326
Marion
7,421
17,326
Coryell
7,339
16,416
Hartley
7,421
17,326
Martin
7,421
17,326
Cottle
7,421
17,326
Haskell
7,421
17,326
Mason
7,421
17,326
Crane
7,421
17,326
Hays
6,060
17,738
Matagorda
7,421
17,326
Crockett
7,421
17,326
Hemphill
7,421
17,326
Maverick
7,421
17,326
Crosby
5,362
16,772
Henderson
7,421
17,326
McCulloch
7,421
17,326
Culberson
7,421
17,326
Hidalgo
6,218
16,790
McLennan
5,103
14,214
Dallam
7,421
17,326
Hill
7,421
17,326
McMullen
7,421
17,326
Dallas
6,756
18,502
Hockley
7,421
17,326
Medina
6,176
16,027
Dawson
7,421
17,326
Hood
7,421
17,326
Menard
7,421
17,326
Deaf Smith
7,421
17,326
Hopkins
7,421
17,326
Midland
6,019
16,287
Delta
6,756
18,502
Houston
7,421
17,326
Milam
7,421
17,326
Denton
6,756
18,502
Howard
7,421
17,326
Mills
7,421
17,326
DeWitt
7,421
17,326
Hudspeth
7,421
17,326
Mitchell
7,421
17,326
Dickens
7,421
17,326
Hunt
6,756
18,502
Montague
7,421
17,326
Dimmit
7,421
17,326
Hutchinson
7,421
17,326
Montgomery
6,665
19,326
Donley
7,421
17,326
Irion
7,565
15,887
Moore
7,421
17,326
Duval
7,421
17,326
Jack
7,421
17,326
Morris
7,421
17,326
Eastland
7,421
17,326
Jackson
7,421
17,326
Motley
7,421
17,326
Ector
8,281
18,635
Jasper
7,421
17,326
Nacogdoches
7,421
17,326
Edwards
7,421
17,326
Jeff Davis
7,421
17,326
Navarro
7,421
17,326
El Paso
6,912
16,149
Jefferson
7,483
20,152
Newton
7,421
17,326
Ellis
6,756
18,502
Jim Hogg
7,421
17,326
Nolan
7,421
17,326
Erath
7,421
17,326
Jim Wells
7,421
17,326
Nueces
6,054
18,124
Falls
7,421
17,326
Johnson
6,756
18,502
Ochiltree
7,421
17,326
Fannin
7,421
17,326
Jones
7,233
17,164
Oldham
7,421
17,326
Fayette
7,421
17,326
Karnes
7,421
17,326
Orange
7,483
20,152
Fisher
7,421
17,326
Kaufman
6,756
18,502
Palo Pinto
7,421
17,326
Floyd
7,421
17,326
Kendall
6,176
16,027
Panola
7,421
17,326
Foard
7,421
17,326
Kenedy
7,421
17,326
Parker
6,756
18,502
Fort Bend
6,665
19,326
Kent
7,421
17,326
Parmer
7,421
17,326
Franklin
7,421
17,326
Kerr
7,421
17,326
Pecos
7,421
17,326
2019 Average Premium Tables
-27-
Virginia
Polk
7,421
17,326
Webb
7,084
18,329
Potter
8,887
18,344
Wharton
7,421
17,326
Presidio
7,421
17,326
Wheeler
7,421
17,326
County
Employee- Dependent,
Only
Family, etc.
Rains
7,421
17,326
Wichita
8,349
17,553
Accomack
6,046
16,178
Randall
8,887
18,344
Wilbarger
7,421
17,326
Albemarle
5,735
17,551
Reagan
7,421
17,326
Willacy
7,421
17,326
Alexandria City
6,924
20,141
6,046
16,178
Real
7,421
17,326
Williamson
6,060
17,738
Alleghany
Red River
7,421
17,326
Wilson
6,176
16,027
Amelia
6,243
18,322
Reeves
7,421
17,326
Winkler
7,421
17,326
Amherst
6,132
16,715
6,132
16,715
Refugio
7,421
17,326
Wise
6,756
18,502
Appomattox
Roberts
7,421
17,326
Wood
7,421
17,326
Arlington
6,924
20,141
Robertson
5,625
17,003
Yoakum
7,421
17,326
Augusta
6,046
16,178
6,046
16,178
Rockwall
6,756
18,502
Young
7,421
17,326
Bath
Runnels
7,421
17,326
Zapata
7,421
17,326
Bedford
6,132
16,715
Rusk
6,073
21,028
Zavala
7,421
17,326
Bedford City
6,132
16,715
Bland
6,046
16,178
Botetourt
6,413
18,068
7,233
14,350
Sabine
7,421
17,326
San Augustine
7,421
17,326
San Jacinto
6,665
19,326
Utah
Employee- Dependent,
Only
Family, etc.
Bristol City
San Patricio
6,054
18,124
County
Brunswick
6,046
16,178
San Saba
7,421
17,326
Beaver
6,852
19,272
Buchanan
6,046
16,178
Schleicher
7,421
17,326
Box Elder
6,057
16,370
Buckingham
6,046
16,178
6,974
18,509
Scurry
7,421
17,326
Cache
Buena Vista City
6,046
16,178
Shackelford
7,421
17,326
Carbon
6,852
19,272
Campbell
6,132
16,715
17,326
Daggett
6,852
19,272
Caroline
6,243
18,322
5,884
17,953
Shelby
7,421
Sherman
7,421
17,326
Davis
Carroll
6,046
16,178
Smith
6,387
19,926
Duchesne
6,852
19,272
Charles City
6,243
18,322
17,326
Emery
6,852
19,272
Charlotte
6,046
16,178
6,852
19,272
Somervell
7,421
Starr
7,421
17,326
Garfield
Charlottesville City
5,735
17,551
Stephens
7,421
17,326
Grand
6,852
19,272
Chesapeake City
6,959
18,060
17,326
Iron
7,759
16,705
Chesterfield
6,243
18,322
6,852
19,272
Sterling
7,421
Stonewall
7,421
17,326
Juab
Clarke
6,924
20,141
Sutton
7,421
17,326
Kane
6,852
19,272
Colonial Heights City
6,243
18,322
17,326
Millard
6,852
19,272
Covington City
6,046
16,178
6,057
16,370
Swisher
7,421
Tarrant
6,756
18,502
Morgan
Craig
6,413
18,068
Taylor
7,233
17,164
Piute
6,852
19,272
Culpeper
6,046
16,178
6,974
18,509
Terrell
7,421
17,326
Rich
Cumberland
6,243
18,322
Terry
7,421
17,326
Salt Lake
5,884
17,953
Danville City
8,443
17,778
Throckmorton
7,421
17,326
San Juan
6,852
19,272
Dickenson
6,046
16,178
6,852
19,272
Titus
7,421
17,326
Sanpete
Dinwiddie
6,243
18,322
Tom Green
7,565
15,887
Sevier
6,852
19,272
Emporia City
6,046
16,178
Travis
6,060
17,738
Summit
5,884
17,953
Essex
6,046
16,178
5,884
17,953
Trinity
7,421
17,326
Tooele
Fairfax
6,924
20,141
Tyler
7,421
17,326
Uintah
6,852
19,272
Fairfax City
6,924
20,141
21,028
Utah
5,501
17,140
Falls Church City
6,924
20,141
5,884
17,953
Upshur
6,073
Upton
7,421
17,326
Wasatch
Fauquier
6,924
20,141
Uvalde
7,421
17,326
Washington
7,759
16,705
Floyd
6,046
16,178
17,326
Wayne
6,852
19,272
Fluvanna
5,735
17,551
Weber
6,057
16,370
Franklin
6,413
18,068
Franklin City
6,046
16,178
Frederick
6,155
16,364
Fredericksburg City
6,924
20,141
Galax City
6,046
16,178
Giles
6,248
17,327
Val Verde
7,421
Van Zandt
7,421
17,326
Victoria
6,130
16,603
Walker
7,421
17,326
Waller
6,665
19,326
Ward
7,421
17,326
Washington
7,421
17,326
Vermont
County
Employee- Dependent,
Only
Family, etc.
All
6,408
-28-
18,237
2019 Average Premium Tables
Gloucester
6,959
18,060
Radford City
6,248
17,327
Kittitas
6,107
18,564
Goochland
6,243
18,322
Rappahannock
6,046
16,178
Klickitat
6,381
18,452
Grayson
6,046
16,178
Richmond
6,046
16,178
Lewis
6,527
19,100
Greene
5,735
17,551
Richmond City
6,243
18,322
Lincoln
5,603
15,040
Greensville
6,046
16,178
Roanoke
6,413
18,068
Mason
6,527
19,100
Halifax
6,046
16,178
Roanoke City
6,413
18,068
Okanogan
6,107
18,564
Hampton City
6,959
18,060
Rockbridge
6,046
16,178
Pacific
6,527
19,100
Hanover
6,243
18,322
Rockingham
6,132
19,072
Pend Oreille
5,603
15,040
Harrisonburg City
6,132
19,072
Russell
6,046
16,178
Pierce
6,527
19,100
Henrico
6,243
18,322
Salem City
6,413
18,068
San Juan
6,527
19,100
Henry
6,046
16,178
Scott
7,233
14,350
Skagit
6,527
19,100
Highland
6,046
16,178
Shenandoah
6,046
16,178
Skamania
6,381
18,452
Hopewell City
6,243
18,322
Smyth
6,046
16,178
Snohomish
6,527
19,100
Isle of Wight
6,959
18,060
Southampton
6,046
16,178
Spokane
5,603
15,040
James City
6,959
18,060
Spotsylvania
6,924
20,141
Stevens
5,603
15,040
King and Queen
6,243
18,322
Stafford
6,924
20,141
Thurston
6,527
19,100
King George
6,046
16,178
Staunton City
6,046
16,178
Wahkiakum
6,527
19,100
King William
6,243
18,322
Suffolk City
6,959
18,060
Walla Walla
6,107
18,564
Lancaster
6,046
16,178
Surry
6,959
18,060
Whatcom
6,527
19,100
Lee
6,046
16,178
Sussex
6,243
18,322
Whitman
6,107
18,564
Lexington City
6,046
16,178
Tazewell
6,046
16,178
Yakima
6,107
18,564
Loudoun
6,924
20,141
Virginia Beach City
6,959
18,060
Louisa
6,243
18,322
Warren
6,924
20,141
Lunenburg
6,046
16,178
Washington
7,233
14,350
Lynchburg City
6,132
16,715
Waynesboro City
6,046
16,178
County
Employee- Dependent,
Only
Family, etc.
Madison
6,046
16,178
Westmoreland
6,046
16,178
Barbour
7,346
17,065
18,060
Berkeley
6,272
18,365
6,925
22,008
Manassas City
6,924
20,141
Williamsburg City
6,959
West Virginia
Manassas Park City
6,924
20,141
Winchester City
6,155
16,364
Boone
Martinsville City
6,046
16,178
Wise
6,046
16,178
Braxton
7,267
20,797
16,178
Brooke
6,313
19,396
18,060
Cabell
6,855
18,411
Calhoun
7,267
20,797
Clay
7,267
20,797
Doddridge
6,706
17,518
Mathews
6,959
18,060
Mecklenburg
6,046
16,178
Middlesex
6,046
16,178
Montgomery
6,248
17,327
Wythe
York
6,046
6,959
Washington
Nelson
5,735
17,551
New Kent
6,243
18,322
County
Employee- Dependent,
Only
Family, etc.
Fayette
7,267
20,797
6,107
18,564
Gilmer
6,706
17,518
Newport News City
6,959
18,060
Adams
Norfolk City
6,959
18,060
Asotin
6,107
18,564
Grant
6,607
17,760
Northampton
6,046
16,178
Benton
6,107
18,564
Greenbrier
7,267
20,797
6,107
18,564
Hampshire
6,607
17,760
Northumberland
6,046
16,178
Chelan
Norton City
6,046
16,178
Clallam
6,527
19,100
Hancock
6,313
19,396
Nottoway
6,046
16,178
Clark
6,381
18,452
Hardy
6,607
17,760
6,107
18,564
Harrison
7,346
17,065
Orange
6,046
16,178
Columbia
Page
6,046
16,178
Cowlitz
6,527
19,100
Jackson
8,485
19,409
16,178
Douglas
6,107
18,564
Jefferson
6,272
18,365
5,603
15,040
Kanawha
7,292
19,499
Patrick
6,046
Petersburg City
6,243
18,322
Ferry
Pittsylvania
8,443
17,778
Franklin
6,107
18,564
Lewis
6,706
17,518
18,060
Garfield
6,107
18,564
Lincoln
6,925
22,008
6,107
18,564
Logan
6,925
22,008
Poquoson
6,959
Portsmouth City
6,959
18,060
Grant
Powhatan
6,243
18,322
Grays Harbor
6,527
19,100
Marion
6,706
17,518
16,178
Island
6,527
19,100
Marshall
6,313
19,396
6,527
19,100
Mason
6,855
18,411
Prince Edward
6,046
Prince George
6,243
18,322
Jefferson
Prince William
6,924
20,141
King
6,470
20,561
McDowell
6,925
22,008
17,327
Kitsap
6,527
19,100
Mercer
7,158
20,390
Pulaski
6,248
2019 Average Premium Tables
-29-
Mineral
6,607
17,760
Dodge
6,352
18,113
Sawyer
6,793
21,126
Mingo
6,925
22,008
Door
6,160
19,098
Shawano
6,160
19,098
Monongalia
6,706
17,518
Douglas
6,793
21,126
Sheboygan
6,352
18,113
Monroe
7,158
20,390
Dunn
8,268
20,922
St. Croix
7,883
16,612
Morgan
6,607
17,760
Eau Claire
8,268
20,922
Taylor
7,523
18,069
Nicholas
7,267
20,797
Florence
6,621
17,777
Trempealeau
6,922
19,611
Ohio
6,313
19,396
Fond du Lac
6,352
18,113
Vernon
8,132
20,925
Pendleton
6,607
17,760
Forest
6,621
17,777
Vilas
6,621
17,777
Pleasants
8,485
19,409
Grant
8,132
20,925
Walworth
6,843
22,185
Pocahontas
7,346
17,065
Green
6,843
22,185
Washburn
6,793
21,126
Preston
7,346
17,065
Green Lake
5,897
19,105
Washington
6,775
18,407
Putnam
6,855
18,411
Iowa
8,132
20,925
Waukesha
6,775
18,407
Raleigh
7,158
20,390
Iron
6,621
17,777
Waupaca
6,352
18,113
Randolph
7,346
17,065
Jackson
6,922
19,611
Waushara
6,352
18,113
Ritchie
8,485
19,409
Jefferson
6,843
22,185
Winnebago
6,352
18,113
Roane
7,267
20,797
Juneau
5,897
19,105
Wood
7,426
18,200
Summers
7,158
20,390
Kenosha
6,697
19,952
Taylor
7,346
17,065
Kewaunee
6,160
19,098
Tucker
7,346
17,065
La Crosse
6,922
19,611
Tyler
8,485
19,409
Lafayette
8,132
20,925
County
Employee- Dependent,
Only
Family, etc.
Upshur
7,346
17,065
Langlade
6,621
17,777
Albany
8,074
20,787
8,074
20,787
Wyoming
Wayne
6,855
18,411
Lincoln
7,426
18,200
Big Horn
Webster
7,346
17,065
Manitowoc
6,160
19,098
Campbell
8,074
20,787
18,200
Carbon
8,074
20,787
8,074
20,787
Wetzel
6,706
17,518
Marathon
7,426
Wirt
8,485
19,409
Marinette
6,160
19,098
Converse
Wood
8,485
19,409
Marquette
5,897
19,105
Crook
8,074
20,787
19,098
Fremont
8,074
20,787
8,074
20,787
Wyoming
6,925
22,008
Wisconsin
Menomonee
6,160
Milwaukee
6,875
20,659
Goshen
Monroe
6,922
19,611
Hot Springs
8,074
20,787
19,098
Johnson
8,074
20,787
7,803
20,476
Employee- Dependent,
Only
Family, etc.
Oconto
County
Oneida
6,621
17,777
Laramie
Adams
5,897
19,105
Outagamie
6,352
18,113
Lincoln
8,074
20,787
Ashland
6,793
21,126
18,407
Natrona
7,514
20,850
8,074
20,787
Ozaukee
6,160
6,775
Barron
7,523
18,069
Pepin
8,268
20,922
Niobrara
Bayfield
6,793
21,126
Pierce
7,883
16,612
Park
8,074
20,787
Brown
6,160
19,098
Polk
7,883
16,612
Platte
8,074
20,787
Buffalo
6,922
19,611
Portage
7,426
18,200
Sheridan
8,074
20,787
Burnett
6,793
21,126
Price
7,523
18,069
Sublette
8,074
20,787
Calumet
6,352
18,113
Racine
6,697
19,952
Sweetwater
8,074
20,787
Chippewa
8,268
20,922
Richland
5,897
19,105
Teton
8,074
20,787
Clark
7,523
18,069
Rock
6,843
22,185
Uinta
8,074
20,787
Columbia
6,843
22,185
Rusk
7,523
18,069
Washakie
8,074
20,787
Crawford
8,132
20,925
Sauk
5,897
19,105
Weston
8,074
20,787
Dane
6,570
19,001
-30-
2019 Average Premium Tables
| File Type | application/pdf |
| File Title | 2019 Instructions for Form 8941 |
| Subject | Instructions for Form 8941, Credit for Small Employer Health Insurance Premiums |
| Author | W:CAR:MP:FP |
| File Modified | 2019-12-31 |
| File Created | 2019-12-10 |