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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 and can be taken against
both regular and alternative minimum tax. The credit is
claimed as part of the general business credit on Form
3800.
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
Nov 16, 2020
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 example, an employer with 48 employees that are
each half-time employees has 24 FTEs and can claim the
credit. For details, see Worksheets 1 and 2.
Although the term “eligible small employer” is
defined in the Internal Revenue Code to include
CAUTION 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.
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Cat. No. 55222U
Employer Premiums Paid
3. You paid average annual wages for the tax year of
less than $56,000 per FTE. For details, see Worksheets
1 and 3.
Only premiums you paid for health insurance coverage
under a qualifying arrangement (discussed later) for
individuals considered employees are counted when
figuring your credit.
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 $56,000.
!
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, treat the
amount you paid toward the employee’s participation as
an amount you paid for employee health insurance
coverage.
Tobacco surcharges. A tobacco surcharge is generally
an additional amount charged for insurance for a tobacco
user. If you pay part or all of an employee’s tobacco
surcharge, you can’t use the amount you paid to figure
your employer premiums paid.
No more than one Form 8941 can be filed with a
TIP tax return, unless the exception described in
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.
Example 2 below applies.
Example 1. You’re a sole proprietor with two separate
businesses and you file a separate Schedule C (Form
1040) for each business. You must treat both businesses
as a single employer to figure the credit. You will file one
Form 8941 for both businesses.
Example 2. You and your spouse are both sole
proprietors and file a separate Schedule C (Form 1040)
for each of your separate businesses. Neither spouse was
an employee of the other spouse or participated in the
management of the other spouse’s business at any time
during the tax year. No more than 50% of the gross
income of either business was derived from royalties,
rents, dividends, interest, and annuities and you otherwise
meet the requirements listed in Regulations section
1.414(c)-4(b)(5)(ii). Don’t treat both businesses as a
single employer to figure the credit. If you and your
spouse are both eligible small employers, you can file two
Forms 8941 with a jointly filed Form 1040 or 1040-SR.
Portion of premiums paid. If you pay only a portion of
the premiums and your employees pay the rest, only the
portion you pay is taken into account. For this purpose,
any premium paid through a salary reduction arrangement
under a section 125 cafeteria plan isn’t treated as an
employer paid premium. For more information on cafeteria
plans, see section 1 of Pub. 15-B, Employer’s Tax Guide
to Fringe Benefits.
Example 3. You offer health insurance coverage to
employees under a qualifying arrangement that requires
you to pay 60% of the premium cost for employee-only
coverage for each employee enrolled in any health
insurance coverage you provide to employees. The total
premium for each employee enrolled in employee-only
coverage is $5,200 per year or $100 ($5,200 ÷ 52) for
each weekly payday. The total premium for each
employee enrolled in family coverage is $13,000 per year
or $250 ($13,000 ÷ 52) for each weekly payday.
Each payday you contribute $60 (60% of $100) toward
the premium cost of each employee enrolled in
employee-only coverage and withhold the remaining $40
from the employee's paycheck to obtain the $100 total
weekly premium. Each payday you contribute $60 (the
same amount you pay toward the premiums of employees
enrolled in employee-only coverage) toward the premium
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.
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Instructions for Form 8941 (2020)
requirement. This is true whether the difference is due to a
discount for participation or a surcharge for
nonparticipation. The employer contribution for
employees who don’t participate in the wellness program
must be at least 50% of the premium (including any
premium surcharge for nonparticipation). However, for
purposes of figuring the credit, the employer contributions
are taken into account, including those contributions
attributable to an employee’s participation in a wellness
program.
cost of each employee enrolled in family coverage and
withhold the remaining $190 from the employee’s
paycheck to obtain the $250 total weekly premium.
To determine the premiums you paid during the tax
year, multiply the number of pay periods during which the
employee was enrolled in the health insurance coverage
by $60. For example, you would’ve paid $3,120 ($60 × 52)
for an employee who was enrolled for the entire tax year.
You would’ve paid $600 ($60 × 10) for an employee who
was only enrolled for 10 pay periods. You will need an
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
each of the following amounts if you make the relevant tier
of coverage available.
• A uniform percentage (not less than 50%) of the
premium cost for each employee (if any) enrolled in
employee-only coverage.
• A uniform amount that is no less than the amount you
would’ve paid toward employee-only coverage for each
employee (if any) enrolled in family coverage.
• A uniform amount that is no less than the amount you
would’ve paid toward employee-only coverage for each
employee (if any) enrolled in any other tier of coverage
(figured separately for each tier).
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.
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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, the following applies. Any
additional amount of the employer contribution attributable
to an employee’s participation in the wellness program
over the employer contribution with respect to an
employee that doesn’t participate in the wellness program
isn’t considered in calculating the uniform percentage
Instructions for Form 8941 (2020)
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
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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.
coverage can be a qualifying arrangement even if it
requires you to pay a uniform percentage that is less than
50% of the premium cost for some employees. It is a
qualifying arrangement (assuming employee-only
coverage is the least expensive tier of coverage) if it
requires you to pay each of the following amounts if you
make the relevant tier of coverage available.
• A uniform percentage (not less than 50%) for each
employee enrolled in employee-only coverage, as
discussed under Arrangements with list billing and only
employee-only coverage 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).
Net premium payments are employer premiums paid
(discussed earlier) minus the amount of any state tax
credits you received or will receive and any state premium
subsidies paid either to you or directly to your insurance
provider for premiums for health insurance coverage you
provide under a qualifying arrangement to individuals
considered employees.
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 2020, 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 2020.
• Medicare taxes the tax-exempt employer was required
to withhold from employees’ wages in calendar year 2020.
• Medicare taxes the tax-exempt employer was required
to pay for calendar year 2020.
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.
Premium Deduction Reduced
You must reduce your deduction for the cost of providing
health insurance coverage to your employees by the
amount of any credit for small employer health insurance
premiums allowed with respect to the coverage.
More Information
For more information about this credit, see the following.
• Section 45R.
• Regulations sections 1.45R-0 through 1.45R-5.
• IRS.gov/Affordable-Care-Act/Employers/SmallBusiness-Health-Care-Tax-Credit-and-the-SHOPMarketplace.
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
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.
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.
State Premium Subsidy and Tax
Credit Limitation
Your credit may be reduced if you’re entitled to a state tax
credit or a state premium subsidy for the cost of health
insurance coverage you provide under a qualifying
arrangement to individuals considered employees. The
state tax credit may be refundable or nonrefundable and
the state premium subsidy may be paid to you or directly
to your insurance provider.
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.
Although a state tax credit or premium subsidy paid
directly to you doesn’t reduce the amount of your
Answer “Yes” if one of the following applies.
Line A
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Instructions for Form 8941 (2020)
• 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.
Worksheet 1. Information Needed To
Complete Line 1 and Worksheets 2
and 3
If you need more rows, use a separate sheet and include
the additional amounts in the totals below.
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.
(a)
Individuals
Considered
Employees
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.
(b)
Employee
Hours of
Service
(c)
Employee
Wages
Paid
1.
2.
3.
4.
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.
5.
6.
7.
8.
Exception for eligible small employers in certain
counties. For calendar year 2020, 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 2020 if they
properly claimed the credit under section 45R for all or
part of 2019. For details, see Notice 2018-27, 2018-20,
I.R.B. 580, available at IRS.gov/irb/
2018-20_IRB#NOT-2018-27.
9.
To see whether a particular county has coverage
TIP available through a SHOP Exchange for 2020 and
beyond, go to Healthcare.gov/small-business and
enter “plans and prices” in the search box.
17.
10.
11.
12.
13.
14.
15.
16.
18.
19.
20.
Line C
21.
Answer “Yes” if a tax return you (or any predecessor) filed
for a tax year beginning in 2014, 2015, 2016, 2017, or
2018 included a Form 8941 with line A checked “Yes” and
line 12 showing a positive amount. For more information,
see Credit Period, earlier.
22.
23.
24.
25.
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.
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 (2020)
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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
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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 (2020)
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 $56,000 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 (2020)
-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 2020, 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 $27,600 from
line 3 . . . . . . . . . . . . . . . . . .
4.
5. Divide line 4 by $27,600. 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 (2020)
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 12, 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 2020.
• Medicare taxes the tax-exempt employer was required
to withhold from employees’ wages in calendar year 2020.
• Medicare taxes the tax-exempt employer was required
to pay for calendar year 2020.
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 (2020)
-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 2020.
Alabama
Limestone
6,480
19,585
Petersburg
11,771
28,003
Lowndes
7,502
19,230
Prince of Wales-Hyder 11,771
28,003
Macon
6,364
17,134
Sitka
11,771
28,003
Madison
6,480
19,585
Skagway
11,771
28,003
Marengo
6,364
17,134
Southeast Fairbanks
12,011
27,855
Marion
6,364
17,134
Valdez Cordova
11,303
28,132
Employee- Dependent,
Only
Family, etc.
Marshall
6,364
17,134
Wade Hampton
12,011
27,855
County
Mobile
7,238
18,375
11,771
28,003
Autauga
7,502
19,230
Monroe
6,364
17,134
Wrangell City and
Borough
Baldwin
6,364
17,134
Montgomery
7,502
19,230
Yakutat
12,011
27,855
Barbour
6,364
17,134
Morgan
7,893
19,596
Yukon Koyukuk
12,011
27,855
Bibb
6,653
18,914
Perry
6,364
17,134
Blount
6,653
18,914
Pickens
6,364
17,134
Bullock
6,364
17,134
Pike
6,364
17,134
Butler
6,364
17,134
Randolph
6,364
17,134
Calhoun
6,836
18,615
Russell
7,136
18,051
Chambers
6,364
17,134
Shelby
6,653
18,914
Cherokee
6,364
17,134
St. Clair
6,653
18,914
Chilton
6,653
18,914
Sumter
6,364
17,134
Choctaw
6,364
17,134
Talladega
6,364
17,134
Clarke
6,364
17,134
Tallapoosa
6,364
17,134
Clay
6,364
17,134
Tuscaloosa
7,603
18,629
Cleburne
6,364
17,134
Walker
6,653
18,914
Coffee
6,364
17,134
Washington
6,364
17,134
Colbert
8,654
19,748
Wilcox
6,364
17,134
Conecuh
6,364
17,134
Winston
6,364
17,134
Coosa
6,364
17,134
Covington
6,364
17,134
Crenshaw
6,364
17,134
Cullman
6,364
17,134
County
Employee- Dependent,
Only
Family, etc.
Dale
6,364
17,134
Aleutians East
12,011
27,855
Dallas
6,364
17,134
Aleutians West
12,011
27,855
DeKalb
6,364
17,134
Anchorage
11,303
28,132
Elmore
7,502
19,230
Bethel
11,303
28,132
Escambia
6,364
17,134
Bristol Bay
12,011
27,855
Etowah
6,447
18,794
Denali
12,011
27,855
Fayette
6,364
17,134
Dillingham
11,303
28,132
Franklin
6,364
17,134
Fairbanks North Star
12,011
27,855
Geneva
6,455
17,196
Haines
11,771
28,003
Greene
7,603
18,629
Hoonah-Angoon
11,771
28,003
Hale
7,603
18,629
Juneau
11,771
28,003
Henry
6,455
17,196
Kenai Peninsula
12,011
27,855
Houston
6,455
17,196
Ketchikan Gateway
11,771
28,003
Jackson
6,364
17,134
Kodiak Island
12,011
27,855
Jefferson
6,653
18,914
Lake and Peninsula
12,011
27,855
Lamar
6,364
17,134
Matanuska Susitna
12,011
27,855
Lauderdale
8,654
19,748
Nome
12,011
27,855
Lawrence
7,893
19,596
North Slope
12,011
27,855
Lee
6,298
15,915
Northwest Arctic
12,011
27,855
Alaska
-10-
Arizona
County
Employee- Dependent,
Only
Family, etc.
Apache
6,048
17,726
Cochise
6,445
17,906
Coconino
6,048
17,726
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
17,726
Navajo
6,048
17,726
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
6,450
16,114
Ashley
6,450
16,114
Baxter
6,120
17,714
Benton
6,120
17,714
Boone
6,120
17,714
Bradley
6,450
16,114
Calhoun
6,538
22,348
Carroll
6,120
17,714
Chicot
6,450
16,114
Clark
5,127
17,075
Clay
6,209
19,137
Cleburne
5,886
16,588
Cleveland
6,450
16,114
Columbia
6,538
22,348
Conway
5,886
16,588
2020 Average Premium Tables
Craighead
6,209
19,137
Stone
6,209
19,137
Santa Clara
8,304
24,507
Crawford
6,021
18,584
Union
6,538
22,348
Santa Cruz
7,301
19,546
Crittenden
6,209
19,137
Van Buren
5,886
16,588
Shasta
7,436
18,868
Cross
6,209
19,137
Washington
6,120
17,714
Sierra
7,436
18,868
Dallas
6,450
16,114
White
5,886
16,588
Siskiyou
7,436
18,868
Desha
6,450
16,114
Woodruff
6,209
19,137
Solano
7,057
19,020
Drew
6,450
16,114
Yell
5,886
16,588
Sonoma
7,057
19,020
Faulkner
5,886
16,588
Stanislaus
7,778
20,227
Franklin
6,021
18,584
Sutter
7,436
18,868
Fulton
6,209
19,137
7,436
18,868
5,127
17,075
County
Employee- Dependent,
Only
Family, etc.
Tehama
Garland
Trinity
7,436
18,868
Grant
5,886
16,588
Alameda
7,649
22,491
Tulare
7,778
20,227
7,436
18,868
California
Greene
6,209
19,137
Alpine
Tuolumne
7,436
18,868
Hempstead
6,538
22,348
Amador
7,436
18,868
Ventura
7,193
20,308
Hot Spring
5,127
17,075
Butte
7,436
18,868
Yolo
6,881
20,484
7,436
18,868
Yuba
7,436
18,868
Howard
6,538
22,348
Calaveras
Independence
6,209
19,137
Colusa
7,436
18,868
Izard
6,209
19,137
Contra Costa
8,093
22,307
Jackson
6,209
19,137
Del Norte
7,436
18,868
Jefferson
6,450
16,114
El Dorado
6,881
20,484
County
Employee- Dependent,
Only
Family, etc.
Johnson
6,021
18,584
Fresno
6,633
22,121
Adams
6,490
19,791
7,436
18,868
Alamosa
8,108
20,892
Colorado
Lafayette
6,538
22,348
Glenn
Lawrence
6,209
19,137
Humboldt
7,436
18,868
Arapahoe
6,490
19,791
16,114
Imperial
6,376
18,072
Archuleta
7,782
22,728
6,376
18,072
Baca
8,108
20,892
Lee
6,450
Lincoln
6,450
16,114
Inyo
Little River
6,538
22,348
Kern
7,202
18,566
Bent
8,108
20,892
18,584
Kings
6,633
22,121
Boulder
5,932
20,656
7,436
18,868
Broomfield
6,490
19,791
Logan
6,021
Lonoke
5,886
16,588
Lake
Madison
6,120
17,714
Lassen
7,436
18,868
Chaffee
8,108
20,892
17,714
Los Angeles
7,135
21,647
Cheyenne
8,108
20,892
6,633
22,121
Clear Creek
6,490
19,791
Marion
6,120
Miller
6,538
22,348
Madera
Mississippi
6,209
19,137
Marin
7,057
19,020
Conejos
8,108
20,892
16,114
Mariposa
7,778
20,227
Costilla
8,108
20,892
7,436
18,868
Crowley
8,108
20,892
Monroe
6,450
Montgomery
5,127
17,075
Mendocino
Nevada
6,538
22,348
Merced
7,778
20,227
Custer
8,108
20,892
7,436
18,868
Delta
7,782
22,728
Newton
6,120
17,714
Modoc
Ouachita
6,538
22,348
Mono
6,376
18,072
Denver
6,490
19,791
Perry
5,886
16,588
Monterey
7,301
19,546
Dolores
7,782
22,728
7,057
19,020
Douglas
6,490
19,791
Phillips
6,450
16,114
Napa
Pike
5,127
17,075
Nevada
7,436
18,868
Eagle
7,401
22,402
Poinsett
6,209
19,137
Orange
7,256
23,118
El Paso
6,109
19,408
6,881
20,484
Elbert
6,490
19,791
Polk
6,021
18,584
Placer
Pope
5,886
16,588
Plumas
7,436
18,868
Fremont
8,108
20,892
16,588
Riverside
7,232
19,737
Garfield
7,401
22,402
6,881
20,484
Gilpin
6,490
19,791
Prairie
5,886
Pulaski
5,886
16,588
Sacramento
Randolph
6,209
19,137
San Benito
7,301
19,546
Grand
7,782
22,728
16,588
San Bernardino
7,232
19,737
Gunnison
7,782
22,728
6,411
18,778
Hinsdale
7,782
22,728
Saline
5,886
Scott
6,021
18,584
San Diego
Searcy
6,120
17,714
San Francisco
7,867
25,686
Huerfano
8,108
20,892
18,584
San Joaquin
7,778
20,227
Jackson
7,782
22,728
7,193
20,308
Jefferson
6,490
19,791
Sebastian
6,021
Sevier
6,538
22,348
San Luis Obispo
Sharp
6,209
19,137
San Mateo
9,354
25,434
Kiowa
8,108
20,892
19,137
Santa Barbara
7,193
20,308
Kit Carson
8,108
20,892
St. Francis
6,209
2020 Average Premium Tables
-11-
Florida
Pasco
7,366
19,962
Employee- Dependent,
Only
Family, etc.
Pinellas
7,005
22,139
Polk
6,725
20,680
Alachua
8,141
20,991
Putnam
7,340
21,416
20,892
Baker
7,456
20,822
Santa Rosa
6,952
18,849
19,153
Bay
7,014
19,289
Sarasota
6,807
18,517
7,019
20,950
La Plata
7,782
22,728
Lake
7,782
22,728
Larimer
7,842
17,707
County
Las Animas
8,108
20,892
Lincoln
8,108
Logan
6,452
Mesa
6,247
18,275
Bradford
Seminole
7,594
18,876
Mineral
8,108
20,892
Brevard
7,746
21,890
St. Johns
8,328
24,303
Moffat
7,782
22,728
Broward
7,291
20,593
St. Lucie
7,232
19,964
7,197
20,787
Montezuma
7,782
22,728
Calhoun
Sumter
7,459
22,769
Montrose
7,782
22,728
Charlotte
8,184
23,859
Suwannee
6,687
20,690
Morgan
6,452
19,153
Citrus
7,199
19,641
Taylor
8,290
22,921
6,623
20,828
Otero
8,108
20,892
Clay
Union
7,237
21,396
Ouray
7,782
22,728
Collier
6,543
20,510
Volusia
7,427
20,111
Park
6,490
19,791
Columbia
7,858
22,655
Wakulla
6,944
21,188
7,292
21,687
Walton
7,307
19,391
Washington
7,346
21,567
Phillips
6,452
19,153
DeSoto
Pitkin
7,401
22,402
Dixie
7,073
19,151
Prowers
8,108
20,892
Duval
7,059
20,947
Pueblo
6,909
18,542
Escambia
7,575
19,577
Rio Blanco
7,782
22,728
Flagler
7,911
21,062
Rio Grande
8,108
20,892
Franklin
7,209
22,002
County
Employee- Dependent,
Only
Family, etc.
Routt
7,782
22,728
Gadsden
6,968
20,814
Appling
8,036
19,774
Saguache
8,108
20,892
Gilchrist
6,775
20,814
Atkinson
7,013
19,504
22,728
Glades
7,542
23,373
Bacon
5,784
17,208
7,132
20,481
San Juan
7,782
Georgia
San Miguel
7,782
22,728
Gulf
8,044
22,150
Baker
Sedgwick
6,452
19,153
Hamilton
7,132
20,720
Baldwin
7,411
19,588
22,402
Hardee
7,067
18,671
Banks
7,658
19,049
7,359
18,509
Summit
7,401
Teller
6,109
19,408
Hendry
8,068
23,309
Barrow
Washington
6,452
19,153
Hernando
7,636
21,653
Bartow
6,646
19,111
20,915
Highlands
7,693
23,786
Ben Hill
7,286
20,627
7,286
20,627
Weld
Yuma
6,519
6,452
19,153
Connecticut
Hillsborough
6,699
20,406
Berrien
Holmes
7,262
20,832
Bibb
6,078
17,514
Indian River
6,943
19,312
Bleckley
6,078
17,514
5,784
17,208
Jackson
6,718
18,756
Brantley
Jefferson
7,826
20,388
Brooks
7,286
20,627
8,036
19,774
County
Employee- Dependent,
Only
Family, etc.
Fairfield
8,215
22,318
Lafayette
7,206
19,409
Bryan
Hartford
7,690
20,581
Lake
8,231
22,177
Bulloch
8,036
19,774
Litchfield
7,478
22,054
Lee
7,413
22,034
Burke
6,803
18,522
Middlesex
8,289
21,538
Leon
8,289
23,046
Butts
6,646
19,111
New Haven
8,748
21,530
Levy
7,075
21,653
Calhoun
7,132
20,481
New London
6,262
16,977
Liberty
7,211
21,544
Camden
5,784
17,208
Tolland
7,379
15,494
Madison
7,995
21,842
Candler
8,036
19,774
Windham
8,445
27,550
Manatee
7,419
20,547
Carroll
6,646
19,857
Marion
6,342
18,693
Catoosa
6,536
18,934
5,784
17,208
Delaware
County
Employee- Dependent,
Only
Family, etc.
All
8,444
23,587
District of Columbia
County
Employee- Dependent,
Only
Family, etc.
All
7,071
22,894
Martin
7,619
22,929
Charlton
Miami-Dade
7,671
23,473
Chatham
8,036
19,774
Monroe
8,165
23,652
Chattahoochee
5,900
18,654
7,357
18,983
Nassau
7,901
18,734
Chattooga
Okaloosa
7,623
27,260
Cherokee
6,646
19,111
Okeechobee
8,056
22,815
Clarke
7,359
18,509
7,132
20,481
Orange
6,830
19,653
Clay
Osceola
8,112
22,721
Clayton
6,646
19,111
Palm Beach
8,029
23,416
Clinch
7,286
20,627
-12-
2020 Average Premium Tables
Cobb
6,646
19,111
Lanier
7,286
20,627
Towns
7,658
19,049
Coffee
7,013
19,504
Laurens
7,013
19,504
Treutlen
7,013
19,504
Colquitt
7,286
20,627
Lee
7,132
20,481
Troup
5,900
18,654
Columbia
6,803
18,522
Liberty
8,036
19,774
Turner
7,286
20,627
Cook
7,286
20,627
Lincoln
6,803
18,522
Twiggs
6,078
17,514
Coweta
6,646
19,111
Long
8,036
19,774
Union
7,658
19,049
Crawford
6,078
17,514
Lowndes
7,286
20,627
Upson
5,900
18,654
Crisp
7,132
20,481
Lumpkin
7,658
19,049
Walker
6,536
18,934
Dade
6,536
18,934
Macon
5,900
18,654
Walton
6,646
19,111
Dawson
7,658
19,049
Madison
7,359
18,509
Ware
5,784
17,208
Decatur
7,286
20,627
Marion
5,900
18,654
Warren
6,803
18,522
DeKalb
6,646
19,111
McDuffie
6,803
18,522
Washington
7,411
19,588
Dodge
6,078
17,514
McIntosh
5,784
17,208
Wayne
5,784
17,208
Dooly
6,078
17,514
Meriwether
5,900
18,654
Webster
5,900
18,654
Dougherty
7,132
20,481
Miller
7,286
20,627
Wheeler
7,013
19,504
Douglas
6,646
19,111
Mitchell
7,132
20,481
White
7,658
19,049
Early
7,286
20,627
Monroe
6,078
17,514
Whitfield
6,991
18,208
Echols
7,286
20,627
Montgomery
7,013
19,504
Wilcox
6,078
17,514
Effingham
8,036
19,774
Morgan
7,359
18,509
Wilkes
6,803
18,522
Elbert
7,359
18,509
Murray
6,991
18,208
Wilkinson
7,411
19,588
Emanuel
6,803
18,522
Muscogee
5,900
18,654
Worth
7,132
20,481
Evans
8,036
19,774
Newton
6,646
19,111
Fannin
6,991
18,208
Oconee
7,359
18,509
Fayette
6,646
19,111
Oglethorpe
7,359
18,509
Floyd
7,357
18,983
Paulding
6,646
19,111
County
Employee- Dependent,
Only
Family, etc.
Forsyth
6,646
19,111
Peach
6,078
17,514
All
6,993
Franklin
7,658
19,049
Pickens
7,357
18,983
Fulton
6,646
19,111
Pierce
5,784
17,208
Gilmer
7,357
18,983
Pike
6,646
19,111
Glascock
6,803
18,522
Polk
7,357
18,983
Glynn
5,784
17,208
Pulaski
6,078
17,514
Gordon
7,357
18,983
Putnam
6,078
17,514
Grady
7,286
20,627
Quitman
5,900
18,654
Greene
7,359
18,509
Rabun
7,658
19,049
Gwinnett
6,646
19,111
Randolph
7,132
20,481
Habersham
7,658
19,049
Richmond
6,803
18,522
Hall
7,658
19,049
Rockdale
6,646
19,111
Hancock
7,411
19,588
Schley
7,132
20,481
Haralson
6,646
19,857
Screven
8,036
19,774
Harris
5,900
18,654
Seminole
7,286
20,627
Hart
7,658
19,049
Spalding
6,646
19,111
Heard
6,646
19,857
Stephens
7,658
19,049
Henry
6,646
19,111
Stewart
5,900
18,654
Houston
6,078
17,514
Sumter
7,132
20,481
Irwin
7,286
20,627
Talbot
5,900
18,654
Jackson
7,359
18,509
Taliaferro
6,803
18,522
Jasper
6,646
19,111
Tattnall
8,036
19,774
Jeff Davis
7,013
19,504
Taylor
5,900
18,654
Jefferson
6,803
18,522
Telfair
7,013
19,504
Jenkins
6,803
18,522
Terrell
7,132
20,481
Johnson
7,013
19,504
Thomas
7,286
20,627
Jones
6,078
17,514
Tift
7,286
20,627
Lamar
6,646
19,111
Toombs
7,013
19,504
2020 Average Premium Tables
-13-
Hawaii
20,813
Idaho
County
Employee- Dependent,
Only
Family, etc.
Ada
6,050
15,291
Adams
5,587
14,317
Bannock
6,358
16,504
Bear Lake
6,358
16,504
Benewah
6,197
14,300
Bingham
6,358
16,504
Blaine
6,095
16,987
Boise
5,587
14,317
Bonner
6,197
14,300
Bonneville
6,574
16,177
Boundary
6,197
14,300
Butte
6,358
16,504
Camas
6,095
16,987
Canyon
5,587
14,317
Caribou
6,358
16,504
Cassia
6,095
16,987
Clark
6,574
16,177
Clearwater
6,698
16,479
Custer
6,358
16,504
Elmore
5,587
14,317
Franklin
6,358
16,504
Fremont
6,574
16,177
Gem
5,587
14,317
Gooding
6,095
16,987
Fulton
7,800
19,904
Saline
7,805
23,378
Idaho
6,698
16,479
Gallatin
7,805
23,378
Sangamon
7,294
17,919
Jefferson
6,574
16,177
Greene
6,987
19,098
Schuyler
7,294
17,919
Jerome
6,095
16,987
Grundy
8,001
20,461
Scott
7,294
17,919
Kootenai
6,197
14,300
Hamilton
7,805
23,378
Shelby
7,294
17,919
Latah
6,197
14,300
Hancock
6,317
18,874
St. Clair
7,726
19,935
Lemhi
6,574
16,177
Hardin
7,805
23,378
Stark
7,800
19,904
Lewis
6,698
16,479
Henderson
6,317
18,874
Stephenson
7,565
19,271
Lincoln
6,095
16,987
Henry
6,317
18,874
Tazewell
7,800
19,904
Madison
6,574
16,177
Iroquois
7,518
19,061
Union
7,805
23,378
Minidoka
6,095
16,987
Jackson
7,805
23,378
Vermilion
7,518
19,061
Nez Perce
6,698
16,479
Jasper
7,805
23,378
Wabash
7,805
23,378
Oneida
6,358
16,504
Jefferson
7,805
23,378
Warren
6,317
18,874
Owyhee
5,587
14,317
Jersey
6,987
19,098
Washington
6,987
19,098
Payette
5,587
14,317
Jo Daviess
7,565
19,271
Wayne
7,805
23,378
Power
6,358
16,504
Johnson
7,805
23,378
White
7,805
23,378
Shoshone
6,197
14,300
Kane
7,901
21,382
Whiteside
6,317
18,874
Teton
6,574
16,177
Kankakee
8,001
20,461
Will
8,001
20,461
Twin Falls
6,095
16,987
Kendall
8,001
20,461
Williamson
7,805
23,378
Valley
5,587
14,317
Knox
7,800
19,904
Winnebago
7,565
19,271
Washington
5,587
14,317
Lake
6,690
23,338
Woodford
7,800
19,904
LaSalle
7,800
19,904
Lawrence
7,805
23,378
Illinois
Indiana
Employee- Dependent,
Only
Family, etc.
Lee
7,565
19,271
County
Livingston
8,401
24,851
County
Employee- Dependent,
Only
Family, etc.
Adams
7,294
17,919
Logan
7,294
17,919
Adams
7,447
23,214
Alexander
7,805
23,378
17,919
Allen
7,176
23,045
Bond
6,987
19,098
Macoupin
6,987
19,098
Bartholomew
7,632
22,560
Boone
7,565
19,271
Madison
7,726
19,935
Benton
7,559
25,391
Brown
7,294
17,919
23,378
Blackford
7,432
21,898
Bureau
6,317
18,874
Marshall
7,800
19,904
Boone
7,104
25,255
Calhoun
6,987
19,098
Mason
7,294
17,919
Brown
7,225
22,415
Carroll
7,565
19,271
23,378
Carroll
6,908
25,729
6,893
21,199
Macon
Marion
Massac
7,294
7,805
7,805
Cass
7,294
17,919
McDonough
7,800
19,904
Cass
Champaign
7,518
19,061
McHenry
6,690
23,338
Clark
6,454
21,081
Christian
7,294
17,919
McLean
8,401
24,851
Clay
7,068
22,156
Clark
7,518
19,061
Menard
7,294
17,919
Clinton
6,908
25,729
Clay
7,805
23,378
Mercer
6,317
18,874
Crawford
6,454
21,081
Clinton
6,987
19,098
Monroe
7,726
19,935
Daviess
7,396
22,769
Coles
7,518
19,061
Montgomery
6,987
19,098
Dearborn
7,583
24,245
Cook
7,432
21,993
Morgan
7,294
17,919
Decatur
7,632
22,560
Crawford
7,805
23,378
Moultrie
7,294
17,919
DeKalb
7,447
23,214
Cumberland
7,518
19,061
Ogle
7,565
19,271
Delaware
7,432
21,898
DeKalb
7,565
19,271
19,904
Dubois
7,396
22,769
DeWitt
8,401
24,851
Perry
7,805
23,378
Elkhart
7,585
22,494
Douglas
7,518
19,061
Piatt
7,518
19,061
Fayette
7,173
22,139
DuPage
7,901
21,382
17,919
Floyd
6,454
21,081
Edgar
7,518
19,061
Pope
7,805
23,378
Fountain
6,908
25,729
Edwards
7,805
23,378
Pulaski
7,805
23,378
Franklin
7,583
24,245
Effingham
7,805
23,378
19,904
Fulton
6,893
21,199
8,317
24,463
Peoria
Pike
Putnam
7,800
7,294
7,800
Fayette
7,805
23,378
Randolph
6,987
19,098
Gibson
Ford
7,518
19,061
Richland
7,805
23,378
Grant
7,432
21,898
Franklin
7,805
23,378
18,874
Greene
7,396
22,769
Rock Island
6,317
-14-
2020 Average Premium Tables
Hamilton
7,104
25,255
Vanderburgh
8,317
24,463
Guthrie
7,284
16,767
Hancock
7,173
22,139
Vermillion
7,068
22,156
Hamilton
6,380
19,023
Harrison
6,454
21,081
Vigo
7,068
22,156
Hancock
6,731
19,889
Hendricks
7,104
25,255
Wabash
7,447
23,214
Hardin
6,380
19,023
Henry
7,173
22,139
Warren
7,559
25,391
Harrison
7,284
16,767
Howard
6,893
21,199
Warrick
8,317
24,463
Henry
6,650
17,923
Huntington
7,447
23,214
Washington
6,454
21,081
Howard
6,731
19,889
Jackson
7,632
22,560
Wayne
7,173
22,139
Humboldt
6,731
19,889
Jasper
7,559
25,391
Wells
7,447
23,214
Ida
6,589
18,908
Jay
7,432
21,898
White
7,559
25,391
Iowa
6,647
18,721
Jefferson
6,454
21,081
Whitley
7,447
23,214
Jackson
6,647
18,721
Jennings
7,632
22,560
Jasper
6,458
18,089
Johnson
7,225
22,415
Jefferson
6,650
17,923
Knox
7,396
22,769
6,647
18,721
Kosciusko
7,585
22,494
County
Employee- Dependent,
Only
Family, etc.
Johnson
Jones
6,647
18,721
7,284
16,767
Iowa
LaGrange
7,447
23,214
Adair
Keokuk
6,650
17,923
Lake
7,666
22,333
Adams
7,284
16,767
Kossuth
6,731
19,889
LaPorte
7,666
22,333
Allamakee
6,731
19,889
Lee
6,650
17,923
6,650
17,923
Lawrence
7,225
22,415
Appanoose
Linn
6,647
18,721
Madison
7,173
22,139
Audubon
7,284
16,767
Louisa
6,650
17,923
Marion
7,104
25,255
Benton
6,647
18,721
Lucas
6,650
17,923
6,647
18,721
Marshall
7,585
22,494
Black Hawk
Lyon
6,589
18,908
Martin
7,396
22,769
Boone
6,380
19,023
Madison
6,458
18,089
6,731
19,889
Miami
6,893
21,199
Bremer
Mahaska
6,650
17,923
Monroe
7,225
22,415
Buchanan
6,647
18,721
Marion
6,458
18,089
Montgomery
6,908
25,729
Buena Vista
6,589
18,908
Marshall
6,380
19,023
6,731
19,889
Morgan
7,104
25,255
Butler
Mills
7,284
16,767
Newton
7,559
25,391
Calhoun
6,380
19,023
Mitchell
6,731
19,889
Noble
7,447
23,214
Carroll
6,380
19,023
Monona
6,589
18,908
7,284
16,767
Ohio
7,583
24,245
Cass
Monroe
6,650
17,923
Orange
7,396
22,769
Cedar
6,647
18,721
Montgomery
7,284
16,767
Owen
7,225
22,415
Cerro Gordo
6,731
19,889
Muscatine
6,650
17,923
6,589
18,908
Parke
7,068
22,156
Cherokee
O'Brien
6,589
18,908
Perry
7,396
22,769
Chickasaw
6,731
19,889
Osceola
6,589
18,908
Pike
7,396
22,769
Clarke
7,284
16,767
Page
7,284
16,767
6,589
18,908
Porter
7,666
22,333
Clay
Palo Alto
6,589
18,908
Posey
8,317
24,463
Clayton
6,647
18,721
Plymouth
6,589
18,908
Pulaski
6,893
21,199
Clinton
6,647
18,721
Pocahontas
6,589
18,908
6,589
18,908
Putnam
6,908
25,729
Crawford
Polk
6,458
18,089
Randolph
7,432
21,898
Dallas
6,458
18,089
Pottawattamie
7,284
16,767
Ripley
7,583
24,245
Davis
6,650
17,923
Poweshiek
6,380
19,023
7,284
16,767
Rush
7,632
22,560
Decatur
Ringgold
7,284
16,767
Scott
6,454
21,081
Delaware
6,647
18,721
Sac
6,589
18,908
6,650
17,923
Shelby
7,104
25,255
Des Moines
Scott
6,647
18,721
Spencer
7,396
22,769
Dickinson
6,589
18,908
Shelby
7,284
16,767
St. Joseph
7,585
22,494
Dubuque
6,647
18,721
Sioux
6,589
18,908
6,731
19,889
Starke
7,585
22,494
Emmet
Story
6,380
19,023
Steuben
7,447
23,214
Fayette
6,731
19,889
Tama
6,380
19,023
Sullivan
7,068
22,156
Floyd
6,731
19,889
Taylor
7,284
16,767
6,731
19,889
Switzerland
7,583
24,245
Franklin
Union
7,284
16,767
Tippecanoe
6,908
25,729
Fremont
7,284
16,767
Van Buren
6,650
17,923
Tipton
6,908
25,729
Greene
6,380
19,023
Wapello
6,650
17,923
22,139
Grundy
6,380
19,023
Warren
6,458
18,089
Union
7,173
2020 Average Premium Tables
-15-
Washington
6,650
17,923
Hodgeman
6,516
19,415
Stevens
6,516
19,415
Wayne
6,650
17,923
Jackson
5,741
16,956
Sumner
5,511
16,298
Webster
6,380
19,023
Jefferson
5,741
16,956
Thomas
6,172
20,132
Winnebago
6,731
19,889
Jewell
5,509
15,803
Trego
6,172
20,132
Winneshiek
6,731
19,889
Johnson
6,630
18,536
Wabaunsee
5,741
16,956
Woodbury
6,589
18,908
Kearny
6,516
19,415
Wallace
6,172
20,132
Worth
6,731
19,889
Kingman
5,511
16,298
Washington
5,509
15,803
Wright
6,731
19,889
Kiowa
6,516
19,415
Wichita
6,172
20,132
Labette
6,886
19,378
Wilson
5,511
16,298
Lane
6,172
20,132
Woodson
6,886
19,378
6,630
18,536
Wyandotte
6,630
18,536
Kansas
County
Employee- Dependent,
Only
Family, etc.
Leavenworth
Lincoln
5,509
15,803
Allen
6,886
19,378
Linn
5,741
16,956
Anderson
5,741
16,956
Logan
6,172
20,132
Atchison
5,741
16,956
Lyon
5,741
16,956
County
Employee- Dependent,
Only
Family, etc.
Barber
6,516
19,415
Marion
5,511
16,298
Adair
6,272
19,247
6,272
19,247
Kentucky
Barton
6,172
20,132
Marshall
5,741
16,956
Allen
Bourbon
6,886
19,378
McPherson
5,511
16,298
Anderson
6,226
19,187
Brown
5,741
16,956
Meade
6,516
19,415
Ballard
8,670
19,250
Butler
5,511
16,298
Miami
6,630
18,536
Barren
6,272
19,247
Chase
5,511
16,298
Mitchell
5,509
15,803
Bath
7,159
20,621
Chautauqua
5,511
16,298
Montgomery
5,511
16,298
Bell
6,994
21,247
Cherokee
6,886
19,378
Morris
5,509
15,803
Boone
6,339
16,734
Cheyenne
6,172
20,132
19,415
Bourbon
6,226
19,187
Clark
6,516
19,415
Nemaha
5,741
16,956
Boyd
7,159
20,621
Clay
5,509
15,803
Neosho
6,886
19,378
Boyle
6,226
19,187
Cloud
5,509
15,803
20,132
Bracken
7,159
20,621
Coffey
5,741
16,956
Norton
6,172
20,132
Breathitt
6,994
21,247
Comanche
6,516
19,415
Osage
5,741
16,956
Breckinridge
6,775
18,840
Cowley
5,511
16,298
20,132
Bullitt
6,775
18,840
Crawford
6,886
19,378
Ottawa
5,509
15,803
Butler
6,272
19,247
Decatur
6,172
20,132
Pawnee
6,516
19,415
Caldwell
8,670
19,250
Dickinson
5,509
15,803
20,132
Calloway
8,670
19,250
6,339
16,734
Morton
Ness
Osborne
Phillips
6,516
6,172
6,172
6,172
Doniphan
5,741
16,956
Pottawatomie
5,741
16,956
Campbell
Douglas
5,741
16,956
Pratt
6,516
19,415
Carlisle
8,670
19,250
Edwards
6,516
19,415
Rawlins
6,172
20,132
Carroll
6,775
18,840
Elk
5,511
16,298
Reno
5,511
16,298
Carter
7,159
20,621
Ellis
6,172
20,132
Republic
5,509
15,803
Casey
6,272
19,247
Ellsworth
5,509
15,803
Rice
5,511
16,298
Christian
8,172
20,031
Finney
6,516
19,415
Riley
5,509
15,803
Clark
6,226
19,187
Ford
6,516
19,415
Rooks
6,172
20,132
Clay
6,994
21,247
Franklin
5,741
16,956
Rush
6,172
20,132
Clinton
6,272
19,247
Geary
5,509
15,803
Russell
6,172
20,132
Crittenden
8,670
19,250
Gove
6,172
20,132
15,803
Cumberland
6,272
19,247
Graham
6,172
20,132
Scott
6,172
20,132
Daviess
8,172
20,031
Grant
6,516
19,415
Sedgwick
5,511
16,298
Edmonson
6,272
19,247
Gray
6,516
19,415
19,415
Elliott
7,159
20,621
Greeley
6,172
20,132
Shawnee
5,741
16,956
Estill
6,226
19,187
Greenwood
5,511
16,298
Sheridan
6,172
20,132
Fayette
6,226
19,187
Hamilton
6,516
19,415
20,132
Fleming
7,159
20,621
6,994
21,247
Saline
Seward
Sherman
5,509
6,516
6,172
Harper
5,511
16,298
Smith
6,172
20,132
Floyd
Harvey
5,511
16,298
Stafford
6,516
19,415
Franklin
6,226
19,187
Haskell
6,516
19,415
19,415
Fulton
8,670
19,250
Stanton
6,516
-16-
2020 Average Premium Tables
Gallatin
6,339
16,734
Ohio
8,172
20,031
Franklin
7,876
17,471
Garrard
6,226
19,187
Oldham
6,775
18,840
Grant
7,930
16,248
Grant
6,339
16,734
Owen
6,226
19,187
Iberia
7,541
17,671
Graves
8,670
19,250
Owsley
6,994
21,247
Iberville
7,533
18,621
Grayson
6,775
18,840
Pendleton
6,339
16,734
Jackson
7,876
17,471
Green
6,272
19,247
Perry
6,994
21,247
Jefferson
7,139
16,795
Greenup
7,159
20,621
Pike
6,994
21,247
Jefferson Davis
7,717
20,137
Hancock
8,172
20,031
Powell
6,226
19,187
Lafayette
7,541
17,671
Hardin
6,775
18,840
Pulaski
6,272
19,247
Lafourche
7,514
16,842
Harlan
6,994
21,247
Robertson
7,159
20,621
LaSalle
7,930
16,248
Harrison
6,226
19,187
Rockcastle
6,226
19,187
Lincoln
7,876
17,471
Hart
6,272
19,247
Rowan
7,159
20,621
Livingston
7,533
18,621
Henderson
8,172
20,031
Russell
6,272
19,247
Madison
7,876
17,471
Henry
6,775
18,840
Scott
6,226
19,187
Morehouse
7,876
17,471
Hickman
8,670
19,250
Shelby
6,775
18,840
Natchitoches
7,794
18,227
Hopkins
8,172
20,031
Simpson
6,272
19,247
Orleans
7,139
16,795
Jackson
6,226
19,187
Spencer
6,775
18,840
Ouachita
7,876
17,471
Jefferson
6,775
18,840
Taylor
6,272
19,247
Plaquemines
7,139
16,795
Jessamine
6,226
19,187
Todd
8,172
20,031
Pointe Coupee
7,533
18,621
Johnson
6,994
21,247
Trigg
8,172
20,031
Rapides
7,930
16,248
Kenton
6,339
16,734
Trimble
6,775
18,840
Red River
7,794
18,227
Knott
6,994
21,247
Union
8,172
20,031
Richland
7,876
17,471
Knox
6,994
21,247
Warren
6,272
19,247
Sabine
7,794
18,227
LaRue
6,775
18,840
Washington
6,775
18,840
St. Bernard
7,139
16,795
Laurel
6,994
21,247
Wayne
6,272
19,247
St. Charles
7,139
16,795
Lawrence
7,159
20,621
Webster
8,172
20,031
St. Helena
7,533
18,621
Lee
6,994
21,247
Whitley
6,994
21,247
St. James
7,139
16,795
Leslie
6,994
21,247
Wolfe
6,994
21,247
St. John Baptist
7,139
16,795
Letcher
6,994
21,247
Woodford
6,226
19,187
St. Landry
7,541
17,671
Lewis
7,159
20,621
St. Martin
7,541
17,671
Lincoln
6,226
19,187
St. Mary
7,541
17,671
Livingston
8,670
19,250
7,139
16,795
Louisiana
Employee- Dependent,
Only
Family, etc.
St. Tammany
Logan
6,272
19,247
Parish
Tangipahoa
7,533
18,621
Lyon
8,670
19,250
Acadia
7,541
17,671
Tensas
7,876
17,471
Madison
6,226
19,187
Allen
7,717
20,137
Terrebonne
7,514
16,842
7,533
18,621
Magoffin
6,994
21,247
Ascension
Union
7,876
17,471
Marion
6,775
18,840
Assumption
7,514
16,842
Vermilion
7,541
17,671
Marshall
8,670
19,250
Avoyelles
7,930
16,248
Vernon
7,930
16,248
7,717
20,137
Martin
6,994
21,247
Beauregard
Washington
7,533
18,621
Mason
7,159
20,621
Bienville
7,794
18,227
Webster
7,794
18,227
McCracken
8,670
19,250
Bossier
7,794
18,227
West Baton Rouge
7,533
18,621
7,794
18,227
McCreary
6,272
19,247
Caddo
West Carroll
7,876
17,471
McLean
8,172
20,031
Calcasieu
7,717
20,137
West Feliciana
7,533
18,621
7,876
17,471
Winn
7,930
16,248
Meade
6,775
18,840
Caldwell
Menifee
7,159
20,621
Cameron
7,717
20,137
Mercer
6,226
19,187
Catahoula
7,930
16,248
Metcalfe
6,272
19,247
Claiborne
7,794
18,227
7,930
16,248
County
Employee- Dependent,
Only
Family, etc.
Maine
Monroe
6,272
19,247
Concordia
Montgomery
6,226
19,187
DeSoto
7,794
18,227
Androscoggin
7,192
18,426
20,621
East Baton Rouge
7,533
18,621
Aroostook
8,765
22,414
7,876
17,471
Cumberland
6,617
20,113
Morgan
7,159
Muhlenberg
8,172
20,031
East Carroll
Nelson
6,775
18,840
East Feliciana
7,533
18,621
Franklin
7,192
18,426
19,187
Evangeline
7,541
17,671
Hancock
8,765
22,414
Nicholas
6,226
2020 Average Premium Tables
-17-
Kennebec
6,448
17,487
Norfolk
8,383
24,824
Lenawee
6,203
17,552
Knox
6,448
17,487
Plymouth
8,742
23,617
Livingston
6,203
17,552
Lincoln
6,448
17,487
Suffolk
8,383
24,824
Luce
7,933
22,114
Oxford
6,448
17,487
Worcester
8,078
22,773
Mackinac
7,145
20,938
Penobscot
7,192
18,426
Macomb
6,883
21,063
Piscataquis
7,192
18,426
Manistee
5,945
18,848
Sagadahoc
6,617
20,113
7,933
22,114
7,192
18,426
County
Employee- Dependent,
Only
Family, etc.
Marquette
Somerset
Mason
5,904
17,923
Waldo
7,192
18,426
Alcona
7,145
20,938
Mecosta
5,904
17,923
7,933
22,114
Michigan
Washington
8,765
22,414
Alger
Menominee
7,933
22,114
York
6,617
20,113
Allegan
5,731
16,385
Midland
6,448
19,013
Alpena
7,145
20,938
Missaukee
5,945
18,848
Antrim
5,945
18,848
Monroe
7,321
20,883
Arenac
6,682
19,134
Montcalm
5,904
17,923
Baraga
7,933
22,114
Montmorency
7,145
20,938
Maryland
County
Employee- Dependent,
Only
Family, etc.
Allegany
6,579
17,064
Barry
5,731
16,385
Muskegon
5,904
17,923
Anne Arundel
6,699
18,952
Bay
6,682
19,134
Newaygo
5,904
17,923
Baltimore
6,699
18,952
Benzie
5,945
18,848
Oakland
6,883
21,063
Baltimore City
6,699
18,952
Berrien
6,995
22,809
Oceana
5,904
17,923
Calvert
7,186
17,282
Branch
7,590
20,696
Ogemaw
7,145
20,938
Caroline
7,186
17,282
Calhoun
7,590
20,696
Ontonagon
7,933
22,114
Carroll
6,579
17,064
Cass
6,995
22,809
Osceola
5,904
17,923
Cecil
7,186
17,282
Charlevoix
5,945
18,848
Oscoda
7,145
20,938
Charles
7,186
17,282
Cheboygan
7,145
20,938
Otsego
7,145
20,938
Dorchester
7,186
17,282
Chippewa
7,145
20,938
Ottawa
5,904
17,923
Frederick
6,579
17,064
Clare
6,448
19,013
Presque Isle
7,145
20,938
Garrett
6,579
17,064
Clinton
6,916
18,119
Roscommon
7,145
20,938
Harford
6,699
18,952
Crawford
7,145
20,938
Saginaw
6,682
19,134
Howard
6,699
18,952
Delta
7,933
22,114
Sanilac
7,278
20,214
Kent
7,186
17,282
Dickinson
7,933
22,114
Schoolcraft
7,933
22,114
Montgomery
7,440
20,776
Eaton
6,916
18,119
Shiawassee
6,652
17,204
Prince George's
7,440
20,776
Emmet
5,945
18,848
St. Clair
7,028
20,467
Queen Annes
7,186
17,282
Genesee
6,652
17,204
St. Joseph
6,995
22,809
Somerset
7,186
17,282
Gladwin
6,448
19,013
Tuscola
7,278
20,214
St. Marys
7,186
17,282
Gogebic
7,933
22,114
Van Buren
6,995
22,809
Talbot
7,186
17,282
Grand Traverse
5,945
18,848
Washtenaw
6,203
17,552
Washington
6,579
17,064
Gratiot
6,682
19,134
Wayne
7,321
20,883
Wicomico
7,186
17,282
Hillsdale
6,916
18,119
Wexford
5,945
18,848
Worcester
7,186
17,282
Houghton
7,933
22,114
Huron
7,278
20,214
Ingham
6,916
18,119
5,904
17,923
County
Employee- Dependent,
Only
Family, etc.
County
Employee- Dependent,
Only
Family, etc.
Ionia
Iosco
7,145
20,938
Aitkin
6,199
17,504
Barnstable
9,659
26,571
Iron
7,933
22,114
Anoka
6,997
19,865
Berkshire
7,276
20,079
Isabella
6,448
19,013
Becker
7,038
23,197
Bristol
8,742
23,617
Jackson
6,916
18,119
Beltrami
6,199
17,504
Dukes
9,659
26,571
Kalamazoo
7,590
20,696
Benton
6,997
19,865
Essex
7,796
22,455
Kalkaska
5,945
18,848
Big Stone
7,397
19,436
Franklin
7,276
20,079
Kent
5,904
17,923
Blue Earth
7,937
19,988
Hampden
7,276
20,079
Keweenaw
7,933
22,114
Brown
6,588
19,311
Hampshire
7,276
20,079
Lake
5,904
17,923
Carlton
6,700
17,572
Middlesex
8,383
24,824
Lapeer
6,652
17,204
Carver
6,997
19,865
Nantucket
9,659
26,571
Leelanau
5,945
18,848
Cass
6,199
17,504
Massachusetts
-18-
Minnesota
2020 Average Premium Tables
Chippewa
7,397
19,436
Renville
7,397
19,436
Humphreys
6,646
18,050
Chisago
6,199
17,504
Rice
7,937
19,988
Issaquena
6,646
18,050
Clay
7,038
23,197
Rock
6,588
19,311
Itawamba
7,057
16,769
Clearwater
6,378
20,920
Roseau
6,199
17,504
Jackson
7,057
18,474
Cook
6,700
17,572
Scott
6,997
19,865
Jasper
6,646
18,050
Cottonwood
6,588
19,311
Sherburne
6,997
19,865
Jefferson
6,646
18,050
Crow Wing
6,199
17,504
Sibley
7,397
19,436
Jefferson Davis
6,646
18,050
Dakota
6,997
19,865
St. Louis
6,700
17,572
Jones
7,319
15,139
Dodge
6,756
20,649
Stearns
6,997
19,865
Kemper
6,646
18,050
Douglas
7,038
23,197
Steele
6,756
20,649
Lafayette
6,646
18,050
Faribault
7,937
19,988
Stevens
7,038
23,197
Lamar
7,319
15,139
Fillmore
6,756
20,649
Swift
7,397
19,436
Lauderdale
6,646
18,050
Freeborn
6,756
20,649
Todd
6,199
17,504
Lawrence
6,646
18,050
Goodhue
6,756
20,649
Traverse
7,038
23,197
Leake
6,646
18,050
Grant
7,038
23,197
Wabasha
6,756
20,649
Lee
7,057
16,769
Hennepin
6,997
19,865
Wadena
6,199
17,504
Leflore
6,646
18,050
Houston
6,756
20,649
Waseca
7,937
19,988
Lincoln
6,646
18,050
Hubbard
6,199
17,504
Washington
6,997
19,865
Lowndes
6,646
18,050
Isanti
6,199
17,504
Watonwan
7,937
19,988
Madison
6,422
17,239
Itasca
6,700
17,572
Wilkin
7,038
23,197
Marion
6,646
18,050
Jackson
6,588
19,311
Winona
6,756
20,649
Marshall
6,271
19,331
Kanabec
6,199
17,504
Wright
6,997
19,865
Monroe
6,646
18,050
Kandiyohi
7,397
19,436
Yellow Medicine
7,397
19,436
Montgomery
6,646
18,050
Kittson
6,378
20,920
Neshoba
6,646
18,050
Koochiching
6,700
17,572
Newton
6,646
18,050
Lac qui Parle
7,397
19,436
6,646
18,050
Mississippi
Employee- Dependent,
Only
Family, etc.
Noxubee
Lake
6,700
17,572
County
Oktibbeha
6,646
18,050
Lake of the Woods
6,700
17,572
Adams
6,646
18,050
Panola
6,646
18,050
Le Sueur
7,937
19,988
Alcorn
6,646
18,050
Pearl River
7,319
15,139
6,646
18,050
Lincoln
6,588
19,311
Amite
Perry
7,319
15,139
Lyon
7,397
19,436
Attala
6,646
18,050
Pike
6,646
18,050
Mahnomen
6,378
20,920
Benton
7,057
16,769
Pontotoc
7,057
16,769
6,646
18,050
Marshall
6,378
20,920
Bolivar
Prentiss
6,646
18,050
Martin
7,937
19,988
Calhoun
6,646
18,050
Quitman
6,646
18,050
McLeod
7,397
19,436
Carroll
6,646
18,050
Rankin
6,422
17,239
6,646
18,050
Meeker
7,397
19,436
Chickasaw
Scott
6,646
18,050
Mille Lacs
6,199
17,504
Choctaw
6,646
18,050
Sharkey
6,646
18,050
Morrison
6,199
17,504
Claiborne
6,646
18,050
Simpson
6,422
17,239
6,646
18,050
Mower
6,756
20,649
Clarke
Smith
6,646
18,050
Murray
6,588
19,311
Clay
6,646
18,050
Stone
7,057
18,474
Nicollet
7,937
19,988
Coahoma
6,646
18,050
Sunflower
6,646
18,050
6,422
17,239
Nobles
6,588
19,311
Copiah
Tallahatchie
6,646
18,050
Norman
6,378
20,920
Covington
6,646
18,050
Tate
6,271
19,331
6,271
19,331
Olmsted
6,756
20,649
DeSoto
Tippah
7,057
16,769
Otter Tail
7,038
23,197
Forrest
7,319
15,139
Tishomingo
6,646
18,050
Pennington
6,378
20,920
Franklin
6,646
18,050
Tunica
6,271
19,331
7,057
18,474
Pine
6,199
17,504
George
Union
7,057
16,769
Pipestone
6,588
19,311
Greene
7,319
15,139
Walthall
6,646
18,050
Polk
6,378
20,920
Grenada
6,646
18,050
Warren
6,422
17,239
7,057
18,474
Pope
7,038
23,197
Hancock
Washington
6,646
18,050
Ramsey
6,997
19,865
Harrison
7,057
18,474
Wayne
6,646
18,050
Red Lake
6,378
20,920
Hinds
6,422
17,239
Webster
6,646
18,050
19,311
Holmes
6,646
18,050
Wilkinson
6,646
18,050
Redwood
6,588
2020 Average Premium Tables
-19-
Winston
6,646
18,050
Iron
6,717
16,888
St. Francois
6,530
17,116
Yalobusha
6,646
18,050
Jackson
6,390
18,090
St. Louis
6,530
17,116
Yazoo
6,646
18,050
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
6,290
16,082
Missouri
County
Employee- Dependent,
Only
Family, etc.
Knox
Laclede
6,290
16,082
Sullivan
6,905
15,902
Adair
6,905
15,902
Lafayette
7,493
19,730
Taney
6,290
16,082
Andrew
8,473
14,166
Lawrence
6,290
16,082
Texas
6,717
16,888
Atchison
8,473
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
6,290
16,082
Linn
6,905
15,902
Washington
6,530
17,116
Barton
5,676
14,994
Livingston
8,473
14,166
Wayne
6,757
16,599
Bates
7,493
19,730
Macon
6,905
15,902
Webster
6,290
16,082
Benton
7,493
19,730
Madison
6,757
16,599
Worth
8,473
14,166
Bollinger
6,757
16,599
Maries
6,662
18,608
Wright
6,290
16,082
Boone
6,662
18,608
Marion
6,905
15,902
Buchanan
8,473
14,166
McDonald
5,676
14,994
Butler
6,757
16,599
Mercer
8,473
14,166
Caldwell
8,473
14,166
Miller
6,662
18,608
County
Employee- Dependent,
Only
Family, etc.
Callaway
6,662
18,608
Mississippi
6,757
16,599
Beaverhead
7,671
17,348
Camden
6,662
18,608
Moniteau
6,662
18,608
Big Horn
7,671
17,348
Cape Girardeau
6,757
16,599
Monroe
6,662
18,608
Blaine
7,671
17,348
Carroll
8,473
14,166
18,608
Broadwater
6,661
18,324
Carter
6,717
16,888
Morgan
6,662
18,608
Carbon
6,619
18,736
Cass
6,390
18,090
New Madrid
6,757
16,599
Carter
7,671
17,348
Cedar
6,290
16,082
14,994
Cascade
6,661
18,324
Chariton
6,662
18,608
Nodaway
8,473
14,166
Chouteau
6,661
18,324
Christian
6,290
16,082
Oregon
6,717
16,888
Custer
7,671
17,348
Clark
6,905
15,902
18,608
Daniels
7,671
17,348
Clay
6,390
18,090
Ozark
6,290
16,082
Dawson
7,671
17,348
Clinton
8,473
14,166
Pemiscot
6,757
16,599
Deer Lodge
6,661
18,324
Cole
6,662
18,608
16,599
Fallon
7,671
17,348
7,671
17,348
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
6,364
17,742
Dade
6,290
16,082
Pike
6,905
15,902
Gallatin
6,661
18,324
Dallas
6,290
16,082
Platte
6,390
18,090
Garfield
7,671
17,348
Daviess
8,473
14,166
Polk
6,290
16,082
Glacier
7,671
17,348
DeKalb
8,473
14,166
Pulaski
6,717
16,888
Golden Valley
7,671
17,348
Dent
6,717
16,888
Putnam
6,905
15,902
Granite
7,671
17,348
Douglas
6,290
16,082
Ralls
6,905
15,902
Hill
7,671
17,348
Dunklin
6,757
16,599
Randolph
6,662
18,608
Jefferson
6,661
18,324
Franklin
6,530
17,116
Ray
8,473
14,166
Judith Basin
6,661
18,324
Gasconade
6,662
18,608
16,888
Lake
6,364
17,742
Gentry
8,473
14,166
Ripley
6,717
16,888
Lewis and Clark
6,661
18,324
Greene
6,290
16,082
Saline
7,493
19,730
Liberty
7,671
17,348
Grundy
8,473
14,166
15,902
Lincoln
7,671
17,348
Harrison
8,473
14,166
Scotland
6,905
15,902
Madison
7,671
17,348
Henry
7,493
19,730
Scott
6,757
16,599
McCone
7,671
17,348
Hickory
6,290
16,082
16,888
Meagher
7,671
17,348
7,671
17,348
Reynolds
Schuyler
Shannon
6,717
6,905
6,717
Holt
8,473
14,166
Shelby
6,905
15,902
Mineral
Howard
6,662
18,608
St. Charles
6,530
17,116
Missoula
6,364
17,742
Howell
6,717
16,888
19,730
Musselshell
6,619
18,736
St. Clair
7,493
-20-
2020 Average Premium Tables
Park
7,671
17,348
Dodge
6,503
18,868
Seward
6,547
19,849
Petroleum
7,671
17,348
Douglas
6,503
18,868
Sheridan
7,892
21,943
Phillips
7,671
17,348
Dundy
7,892
21,943
Sherman
6,969
20,323
Pondera
7,671
17,348
Fillmore
6,547
19,849
Sioux
7,892
21,943
Powder River
7,671
17,348
Franklin
6,969
20,323
Stanton
6,969
20,323
Powell
7,671
17,348
Frontier
7,892
21,943
Thayer
6,547
19,849
Prairie
7,671
17,348
Furnas
6,969
20,323
Thomas
7,892
21,943
Ravalli
7,671
17,348
Gage
6,547
19,849
Thurston
6,503
18,868
Richland
7,671
17,348
Garden
7,892
21,943
Valley
6,969
20,323
Roosevelt
7,671
17,348
Garfield
6,969
20,323
Washington
6,503
18,868
Rosebud
7,671
17,348
Gosper
6,969
20,323
Wayne
6,969
20,323
Sanders
7,671
17,348
Grant
7,892
21,943
Webster
6,969
20,323
Sheridan
7,671
17,348
Greeley
6,969
20,323
Wheeler
6,969
20,323
Silver Bow
6,661
18,324
Hall
6,969
20,323
York
6,547
19,849
Stillwater
6,619
18,736
Hamilton
6,969
20,323
Sweet Grass
6,619
18,736
Harlan
6,969
20,323
Teton
6,661
18,324
Hayes
7,892
21,943
Toole
7,671
17,348
Hitchcock
7,892
21,943
County
Employee- Dependent,
Only
Family, etc.
Treasure
7,671
17,348
Holt
6,969
20,323
Carson City
6,296
15,350
Valley
7,671
17,348
Hooker
7,892
21,943
Churchill
7,586
19,806
Wheatland
7,671
17,348
Howard
6,969
20,323
Clark
6,048
18,187
6,296
15,350
Nevada
Wibaux
7,671
17,348
Jefferson
6,547
19,849
Douglas
Yellowstone
6,619
18,736
Johnson
6,547
19,849
Elko
7,586
19,806
20,323
Esmeralda
7,586
19,806
7,586
19,806
Kearney
Nebraska
6,969
Keith
7,892
21,943
Eureka
Keya Paha
6,969
20,323
Humboldt
7,586
19,806
21,943
Lander
7,586
19,806
7,586
19,806
County
Employee- Dependent,
Only
Family, etc.
Adams
6,969
20,323
Knox
6,969
20,323
Lincoln
Antelope
6,969
20,323
Lancaster
6,547
19,849
Lyon
6,296
15,350
Arthur
7,892
21,943
21,943
Mineral
7,586
19,806
Banner
7,892
21,943
Logan
7,892
21,943
Nye
6,048
18,187
Blaine
6,969
20,323
Loup
6,969
20,323
Pershing
7,586
19,806
Boone
6,969
20,323
20,323
Storey
6,296
15,350
6,981
18,962
7,586
19,806
Kimball
Lincoln
Madison
7,892
7,892
6,969
Box Butte
7,892
21,943
McPherson
7,892
21,943
Washoe
Boyd
6,969
20,323
Merrick
6,969
20,323
White Pine
Brown
7,892
21,943
Morrill
7,892
21,943
Buffalo
6,969
20,323
Nance
6,969
20,323
Burt
6,503
18,868
Nemaha
6,547
19,849
Butler
6,969
20,323
Nuckolls
6,969
20,323
Cass
6,503
18,868
Otoe
6,547
19,849
Cedar
6,969
20,323
Pawnee
6,547
19,849
Chase
7,892
21,943
Perkins
7,892
21,943
Cherry
7,892
21,943
Phelps
6,969
20,323
Cheyenne
7,892
21,943
Pierce
6,969
20,323
Clay
6,969
20,323
Platte
6,969
20,323
Colfax
6,969
20,323
Polk
6,969
20,323
Cuming
6,969
20,323
Red Willow
7,892
21,943
Custer
6,969
20,323
Richardson
6,547
19,849
Dakota
6,969
20,323
Rock
6,969
20,323
Dawes
7,892
21,943
Saline
6,547
19,849
Dawson
6,969
20,323
Sarpy
6,503
18,868
Deuel
7,892
21,943
Saunders
6,503
18,868
Dixon
6,969
20,323
Scotts Bluff
7,892
21,943
2020 Average Premium Tables
-21-
New Hampshire
County
Employee- Dependent,
Only
Family, etc.
All
7,363
20,889
New Jersey
County
Employee- Dependent,
Only
Family, etc.
All
8,090
21,601
New Mexico
County
Employee- Dependent,
Only
Family, etc.
Bernalillo
6,798
18,699
Catron
8,553
23,423
Chaves
8,553
23,423
Cibola
8,553
23,423
Colfax
8,553
23,423
Hamilton
7,885
22,540
Bertie
7,967
20,483
Curry
8,553
23,423
Herkimer
7,885
22,540
Bladen
7,233
21,609
De Baca
8,553
23,423
Jefferson
7,885
22,540
Brunswick
7,474
19,121
Doña Ana
6,860
18,980
Kings
9,659
29,771
Buncombe
7,042
18,350
Eddy
8,553
23,423
Lewis
7,885
22,540
Burke
6,529
19,000
Grant
8,553
23,423
Livingston
6,941
19,847
Cabarrus
6,886
19,226
Guadalupe
8,553
23,423
Madison
7,885
22,540
Caldwell
6,529
19,000
Harding
8,553
23,423
Monroe
6,941
19,847
Camden
7,967
20,483
Hidalgo
8,553
23,423
Montgomery
7,383
21,433
Carteret
7,871
18,197
Lea
8,553
23,423
Nassau
9,224
28,140
Caswell
7,128
20,739
Lincoln
8,553
23,423
New York
9,659
29,771
Catawba
6,529
19,000
Los Alamos
8,553
23,423
Niagara
6,806
19,730
Chatham
7,128
20,739
Luna
8,553
23,423
Oneida
7,885
22,540
Cherokee
7,042
18,350
McKinley
8,553
23,423
Onondaga
7,940
22,260
Chowan
7,967
20,483
Mora
8,553
23,423
Ontario
6,941
19,847
Clay
7,042
18,350
Otero
8,553
23,423
Orange
8,882
21,464
Cleveland
7,492
20,082
Quay
8,553
23,423
Orleans
6,806
19,730
Columbus
7,474
19,121
Rio Arriba
8,553
23,423
Oswego
7,885
22,540
Craven
7,871
18,197
Roosevelt
8,553
23,423
Otsego
7,885
22,540
Cumberland
7,233
21,609
San Juan
7,018
18,909
Putnam
8,882
21,464
Currituck
7,967
20,483
San Miguel
8,553
23,423
Queens
9,659
29,771
Dare
7,871
18,197
Sandoval
6,798
18,699
Rensselaer
7,383
21,433
Davidson
7,499
20,349
Santa Fe
7,123
17,684
Richmond
9,659
29,771
Davie
7,499
20,349
Sierra
8,553
23,423
Rockland
9,659
29,771
Duplin
7,474
19,121
Socorro
8,553
23,423
Saratoga
7,383
21,433
Durham
7,128
20,739
Taos
8,553
23,423
Schenectady
7,383
21,433
Edgecombe
7,289
23,007
Torrance
6,798
18,699
Schoharie
7,383
21,433
Forsyth
7,499
20,349
Union
8,553
23,423
Schuyler
7,940
22,260
Franklin
6,923
19,540
Valencia
6,798
18,699
Seneca
6,941
19,847
Gaston
7,492
20,082
St. Lawrence
7,885
22,540
Gates
7,967
20,483
Steuben
7,940
22,260
Graham
7,042
18,350
9,224
28,140
Granville
6,736
18,464
New York
County
Employee- Dependent,
Only
Family, etc.
Suffolk
Sullivan
8,882
21,464
Greene
7,289
23,007
Albany
7,383
21,433
Tioga
7,940
22,260
Guilford
7,341
19,809
Allegany
6,806
19,730
Tompkins
7,940
22,260
Halifax
7,967
20,483
Bronx
9,659
29,771
Ulster
8,882
21,464
Harnett
7,233
21,609
Broome
7,940
22,260
Warren
7,383
21,433
Haywood
7,042
18,350
Cattaraugus
6,806
19,730
Washington
7,383
21,433
Henderson
7,042
18,350
Cayuga
7,940
22,260
Wayne
6,941
19,847
Hertford
7,967
20,483
Chautauqua
6,806
19,730
Westchester
9,659
29,771
Hoke
7,233
21,609
Chemung
7,940
22,260
Wyoming
6,806
19,730
Hyde
7,871
18,197
Chenango
7,885
22,540
Yates
6,941
19,847
Iredell
6,529
19,000
Clinton
7,885
22,540
Jackson
7,042
18,350
Columbia
7,383
21,433
Cortland
7,940
22,260
Delaware
8,882
21,464
Dutchess
8,882
Erie
North Carolina
Johnston
6,923
19,540
Jones
7,871
18,197
County
Employee- Dependent,
Only
Family, etc.
Lee
7,128
20,739
21,464
Alamance
7,128
20,739
Lenoir
7,871
18,197
6,806
19,730
Alexander
6,529
19,000
Lincoln
7,492
20,082
Essex
7,885
22,540
Alleghany
7,736
21,519
Macon
7,042
18,350
Franklin
7,885
22,540
Anson
6,886
19,226
Madison
7,042
18,350
Fulton
7,383
21,433
Ashe
7,736
21,519
Martin
7,967
20,483
Genesee
6,806
19,730
Avery
7,042
18,350
McDowell
7,042
18,350
Greene
7,383
21,433
Beaufort
7,871
18,197
Mecklenburg
6,886
19,226
-22-
2020 Average Premium Tables
Mitchell
7,042
18,350
Cavalier
7,501
19,786
Auglaize
7,480
19,589
Montgomery
9,030
19,601
Dickey
7,501
19,786
Belmont
7,496
19,458
Moore
9,030
19,601
Divide
7,501
19,786
Brown
7,363
19,533
Nash
7,289
23,007
Dunn
7,501
19,786
Butler
6,820
20,816
New Hanover
7,474
19,121
Eddy
7,501
19,786
Carroll
7,521
21,193
Northampton
7,967
20,483
Emmons
7,501
19,786
Champaign
6,829
19,411
Onslow
7,474
19,121
Foster
7,501
19,786
Clark
6,829
19,411
Orange
7,128
20,739
Golden Valley
7,501
19,786
Clermont
7,363
19,533
Pamlico
7,871
18,197
Grand Forks
7,097
18,758
Clinton
7,363
19,533
Pasquotank
7,967
20,483
Grant
7,501
19,786
Columbiana
7,489
20,468
Pender
7,474
19,121
Griggs
7,501
19,786
Coshocton
7,496
19,458
Perquimans
7,967
20,483
Hettinger
7,501
19,786
Crawford
7,128
19,831
Person
7,128
20,739
Kidder
7,501
19,786
Cuyahoga
7,530
21,580
Pitt
7,289
23,007
La Moure
7,501
19,786
Darke
6,829
19,411
Polk
7,042
18,350
Logan
7,501
19,786
Defiance
8,137
21,370
Randolph
7,341
19,809
McHenry
7,501
19,786
Delaware
6,996
22,087
Richmond
7,233
21,609
McIntosh
7,501
19,786
Erie
8,591
20,639
Robeson
7,233
21,609
McKenzie
7,501
19,786
Fairfield
6,996
22,087
Rockingham
7,341
19,809
McLean
7,501
19,786
Fayette
6,996
22,087
Rowan
6,886
19,226
Mercer
7,501
19,786
Franklin
6,996
22,087
Rutherford
7,042
18,350
Morton
6,883
18,125
Fulton
8,137
21,370
Sampson
7,233
21,609
Mountrail
7,501
19,786
Gallia
8,906
23,548
Scotland
7,233
21,609
Nelson
7,501
19,786
Geauga
7,530
21,580
Stanly
6,886
19,226
Oliver
7,501
19,786
Greene
6,829
19,411
Stokes
7,499
20,349
Pembina
7,501
19,786
Guernsey
7,496
19,458
Surry
7,499
20,349
Pierce
7,501
19,786
Hamilton
6,820
20,816
Swain
7,042
18,350
Ramsey
7,501
19,786
Hancock
7,480
19,589
Transylvania
7,042
18,350
Ransom
7,501
19,786
Hardin
7,480
19,589
Tyrrell
7,871
18,197
Renville
7,501
19,786
Harrison
7,496
19,458
Union
6,886
19,226
Richland
7,501
19,786
Henry
8,137
21,370
Vance
6,736
18,464
Rolette
7,501
19,786
Highland
7,363
19,533
Wake
6,923
19,540
Sargent
7,501
19,786
Hocking
7,051
21,428
Warren
6,736
18,464
Sheridan
7,501
19,786
Holmes
5,810
16,634
Washington
7,871
18,197
Sioux
7,501
19,786
Huron
8,591
20,639
Watauga
7,736
21,519
Slope
7,501
19,786
Jackson
8,906
23,548
Wayne
7,289
23,007
Stark
7,501
19,786
Jefferson
7,496
19,458
Wilkes
7,736
21,519
Steele
7,501
19,786
Knox
6,996
22,087
Wilson
7,289
23,007
Stutsman
7,501
19,786
Lake
7,530
21,580
Yadkin
7,499
20,349
Towner
7,501
19,786
Lawrence
8,906
23,548
Yancey
7,042
18,350
Traill
7,501
19,786
Licking
6,996
22,087
Walsh
7,501
19,786
Logan
6,996
22,087
Ward
7,501
19,786
Lorain
7,530
21,580
Wells
7,501
19,786
Lucas
8,137
21,370
Williams
7,501
19,786
Madison
6,996
22,087
Mahoning
7,489
20,468
Marion
7,654
21,747
North Dakota
County
Employee- Dependent,
Only
Family, etc.
Adams
7,501
19,786
Barnes
7,501
19,786
Benson
7,501
19,786
7,297
22,924
7,501
19,786
County
Employee- Dependent,
Only
Family, etc.
Medina
Billings
Meigs
7,051
21,428
Bottineau
7,501
19,786
Adams
7,363
19,533
Mercer
7,480
19,589
Bowman
7,501
19,786
Allen
7,480
19,589
Miami
6,829
19,411
Burke
7,501
19,786
Ashland
7,297
22,924
Monroe
7,496
19,458
Burleigh
6,883
18,125
Ashtabula
7,530
21,580
Montgomery
6,829
19,411
Cass
6,845
18,722
Athens
7,051
21,428
Morgan
7,496
19,458
2020 Average Premium Tables
Ohio
-23-
Morrow
7,654
21,747
Custer
6,658
18,162
Wagoner
6,864
18,835
Muskingum
7,496
19,458
Delaware
6,658
18,162
Washington
6,658
18,162
Noble
7,496
19,458
Dewey
6,658
18,162
Washita
6,658
18,162
Ottawa
8,591
20,639
Ellis
6,658
18,162
Woods
6,658
18,162
Paulding
7,480
19,589
Garfield
6,658
18,162
Woodward
6,658
18,162
Perry
7,496
19,458
Garvin
6,658
18,162
Pickaway
6,996
22,087
Grady
6,804
18,124
Pike
8,906
23,548
Grant
6,658
18,162
Portage
7,297
22,924
Greer
6,658
18,162
County
Employee- Dependent,
Only
Family, etc.
Preble
6,829
19,411
Harmon
6,658
18,162
Baker
8,032
18,221
6,556
19,683
Oregon
Putnam
7,480
19,589
Harper
6,658
18,162
Benton
Richland
7,128
19,831
Haskell
6,658
18,162
Clackamas
6,401
17,971
18,162
Clatsop
7,917
20,515
7,917
20,515
Ross
8,906
23,548
Hughes
6,658
Sandusky
8,591
20,639
Jackson
6,658
18,162
Columbia
Scioto
8,906
23,548
Jefferson
6,658
18,162
Coos
7,917
20,515
18,162
Crook
8,032
18,221
7,917
20,515
Seneca
8,591
20,639
Johnston
6,658
Shelby
6,829
19,411
Kay
6,658
18,162
Curry
Stark
7,521
21,193
Kingfisher
6,658
18,162
Deschutes
6,083
19,263
6,534
17,708
Summit
7,297
22,924
Kiowa
6,658
18,162
Douglas
Trumbull
7,489
20,468
Latimer
6,658
18,162
Gilliam
8,032
18,221
Tuscarawas
7,496
19,458
Le Flore
6,283
16,749
Grant
8,032
18,221
8,032
18,221
Union
6,996
22,087
Lincoln
6,804
18,124
Harney
Van Wert
7,480
19,589
Logan
6,804
18,124
Hood River
8,032
18,221
18,162
Jackson
6,534
17,708
8,032
18,221
Vinton
8,906
23,548
Love
6,658
Warren
6,820
20,816
Major
6,658
18,162
Jefferson
Washington
7,051
21,428
Marshall
6,658
18,162
Josephine
6,534
17,708
18,162
Klamath
6,083
19,263
6,083
19,263
Wayne
5,810
16,634
Mayes
6,658
Williams
8,137
21,370
McClain
6,804
18,124
Lake
Wood
8,137
21,370
McCurtain
6,658
18,162
Lane
6,556
19,683
18,162
Lincoln
7,917
20,515
6,556
19,683
Wyandot
8,591
20,639
Oklahoma
McIntosh
6,658
Murray
6,658
18,162
Linn
Muskogee
6,658
18,162
Malheur
8,032
18,221
18,162
Marion
6,316
17,110
8,032
18,221
Noble
County
Employee- Dependent,
Only
Family, etc.
Nowata
6,658
18,162
Morrow
Adair
6,658
18,162
Okfuskee
6,658
18,162
Multnomah
6,401
17,971
Alfalfa
6,658
18,162
Oklahoma
6,804
18,124
Polk
6,316
17,110
Atoka
6,658
18,162
Okmulgee
6,864
18,835
Sherman
8,032
18,221
Beaver
6,658
18,162
Osage
6,864
18,835
Tillamook
7,917
20,515
Beckham
6,658
18,162
Ottawa
6,658
18,162
Umatilla
8,032
18,221
Blaine
6,658
18,162
Pawnee
6,864
18,835
Union
8,032
18,221
Bryan
6,658
18,162
Payne
6,658
18,162
Wallowa
8,032
18,221
Caddo
6,658
18,162
Pittsburg
6,658
18,162
Wasco
8,032
18,221
Canadian
6,804
18,124
Pontotoc
6,658
18,162
Washington
6,401
17,971
Carter
6,658
18,162
18,162
Wheeler
8,032
18,221
Cherokee
6,658
18,162
Pushmataha
6,658
18,162
Yamhill
6,401
17,971
Choctaw
6,658
18,162
Roger Mills
6,658
18,162
Cimarron
6,658
18,162
Rogers
6,864
18,835
Cleveland
6,804
18,124
Seminole
6,658
18,162
Coal
6,658
18,162
Sequoyah
6,283
16,749
Comanche
6,813
16,976
Stephens
6,658
18,162
Texas
6,658
18,162
Cotton
6,658
18,162
Pottawatomie
6,658
6,658
Craig
6,658
18,162
Tillman
6,658
18,162
Creek
6,864
18,835
Tulsa
6,864
18,835
-24-
Pennsylvania
County
Employee- Dependent,
Only
Family, etc.
Adams
7,546
21,105
Allegheny
6,933
19,582
Armstrong
6,933
19,582
Beaver
6,933
19,582
2020 Average Premium Tables
Bedford
7,397
17,192
Susquehanna
7,282
19,690
McCormick
8,307
19,838
Berks
7,546
21,105
Tioga
7,282
19,690
Newberry
8,267
19,629
Blair
7,397
17,192
Union
7,272
23,760
Oconee
8,295
22,348
Bradford
7,282
19,690
Venango
6,088
17,396
Orangeburg
8,046
21,360
Bucks
7,839
22,060
Warren
6,088
17,396
Pickens
7,456
18,583
Butler
6,933
19,582
Washington
6,933
19,582
Richland
7,043
22,133
Cambria
7,397
17,192
Wayne
7,282
19,690
Saluda
8,235
19,296
Cameron
7,151
21,373
Westmoreland
6,933
19,582
Spartanburg
6,896
20,056
Carbon
7,282
19,690
Wyoming
7,282
19,690
Sumter
7,591
17,932
Centre
7,272
23,760
York
7,546
21,105
Union
6,154
17,880
Chester
7,839
22,060
Williamsburg
6,904
19,333
Clarion
6,088
17,396
York
7,775
19,145
Clearfield
7,397
17,192
Clinton
7,282
19,690
County
Employee- Dependent,
Only
Family, etc.
Columbia
7,272
23,760
All
7,859
Crawford
6,088
17,396
Cumberland
6,997
20,639
Dauphin
6,997
20,639
Delaware
7,839
22,060
Elk
7,151
21,373
Erie
6,088
17,396
Fayette
6,933
19,582
Forest
6,088
17,396
Franklin
6,997
20,639
Fulton
6,997
20,639
Greene
6,933
19,582
Huntingdon
7,397
17,192
Indiana
6,933
19,582
Jefferson
7,397
17,192
Juniata
6,997
20,639
Lackawanna
7,282
19,690
Lancaster
7,546
21,105
Lawrence
6,933
19,582
Lebanon
6,997
20,639
Lehigh
7,272
23,760
Luzerne
7,282
19,690
Lycoming
7,282
19,690
McKean
6,088
17,396
Mercer
6,088
17,396
Mifflin
7,272
23,760
Monroe
7,282
19,690
Montgomery
7,839
22,060
Montour
7,272
23,760
Northampton
7,272
23,760
Northumberland
7,272
23,760
Perry
6,997
20,639
Philadelphia
7,839
22,060
Pike
7,282
19,690
Potter
7,151
21,373
Schuylkill
7,272
23,760
Snyder
7,272
23,760
Somerset
7,397
17,192
Sullivan
7,282
19,690
2020 Average Premium Tables
Rhode Island
South Dakota
21,309
South Carolina
County
Employee- Dependent,
Only
Family, etc.
Aurora
8,300
21,803
Employee- Dependent,
Only
Family, etc.
Beadle
7,393
20,421
County
Bennett
7,311
20,126
Abbeville
7,869
20,197
Bon Homme
8,300
21,803
Aiken
7,165
18,595
Brookings
7,393
20,421
Allendale
7,395
19,173
Brown
7,393
20,421
Anderson
7,847
20,897
Brule
8,300
21,803
Bamberg
6,248
18,519
Buffalo
8,300
21,803
Barnwell
6,186
17,955
Butte
7,311
20,126
Beaufort
7,903
18,421
Campbell
7,393
20,421
Berkeley
6,651
19,824
Charles Mix
8,300
21,803
Calhoun
6,827
18,396
Clark
7,393
20,421
Charleston
7,415
19,948
Clay
7,181
20,479
Cherokee
7,033
18,443
Codington
7,393
20,421
Chester
7,762
19,226
Corson
7,311
20,126
Chesterfield
7,357
19,072
Custer
7,311
20,126
Clarendon
6,046
18,785
Davison
8,300
21,803
Colleton
7,315
18,545
Day
7,393
20,421
Darlington
8,162
19,364
Deuel
7,393
20,421
Dillon
7,495
18,148
Dewey
7,311
20,126
Dorchester
8,240
18,702
Douglas
8,300
21,803
Edgefield
6,164
17,948
Edmunds
7,393
20,421
Fairfield
7,521
19,007
Fall River
7,311
20,126
Florence
7,810
19,997
Faulk
7,393
20,421
Georgetown
7,870
18,007
Grant
7,393
20,421
Greenville
7,205
19,147
Gregory
7,311
20,126
Greenwood
6,297
17,903
Haakon
7,311
20,126
Hampton
7,877
19,097
Hamlin
7,393
20,421
Horry
7,012
21,383
Hand
8,300
21,803
Jasper
7,402
18,527
Hanson
8,300
21,803
Kershaw
8,284
20,144
Harding
7,311
20,126
Lancaster
7,718
18,674
Hughes
8,300
21,803
Laurens
7,297
18,430
Hutchinson
8,300
21,803
Lee
7,271
18,574
Hyde
8,300
21,803
Lexington
7,550
19,369
Jackson
7,311
20,126
Marion
8,331
20,373
Jerauld
8,300
21,803
Marlboro
7,669
19,206
Jones
7,311
20,126
-25-
Kingsbury
7,393
20,421
DeKalb
6,067
16,567
Robertson
6,583
18,999
Lake
7,181
20,479
Dickson
6,673
15,728
Rutherford
6,583
18,999
Lawrence
7,311
20,126
Dyer
6,825
20,883
Scott
6,173
17,996
Lincoln
7,181
20,479
Fayette
6,415
18,799
Sequatchie
6,780
18,618
Lyman
7,311
20,126
Fentress
6,067
16,567
Sevier
6,173
17,996
Marshall
7,393
20,421
Franklin
6,780
18,618
Shelby
6,415
18,799
McCook
7,181
20,479
Gibson
6,825
20,883
Smith
6,067
16,567
McPherson
7,393
20,421
Giles
6,673
15,728
Stewart
6,673
15,728
Meade
7,311
20,126
Grainger
6,173
17,996
Sullivan
5,881
18,355
Mellette
7,311
20,126
Greene
5,881
18,355
Sumner
6,583
18,999
Miner
8,300
21,803
Grundy
6,780
18,618
Tipton
6,415
18,799
Minnehaha
7,181
20,479
Hamblen
6,173
17,996
Trousdale
6,583
18,999
Moody
7,181
20,479
Hamilton
6,780
18,618
Unicoi
5,881
18,355
Pennington
7,311
20,126
Hancock
5,881
18,355
Union
6,173
17,996
Perkins
7,311
20,126
Hardeman
6,825
20,883
Van Buren
6,067
16,567
Potter
7,393
20,421
Hardin
6,825
20,883
Warren
6,067
16,567
Roberts
7,393
20,421
Hawkins
5,881
18,355
Washington
5,881
18,355
Sanborn
8,300
21,803
Haywood
6,415
18,799
Wayne
6,673
15,728
Shannon
7,311
20,126
Henderson
6,825
20,883
Weakley
6,825
20,883
Spink
7,393
20,421
Henry
6,825
20,883
White
6,067
16,567
Stanley
7,311
20,126
Hickman
6,673
15,728
Williamson
6,583
18,999
Sully
8,300
21,803
Houston
6,673
15,728
Wilson
6,583
18,999
Todd
7,311
20,126
Humphreys
6,673
15,728
Tripp
7,311
20,126
Jackson
6,067
16,567
Turner
7,181
20,479
Jefferson
6,173
17,996
Union
7,181
20,479
Johnson
5,881
18,355
County
Employee- Dependent,
Only
Family, etc.
Walworth
7,393
20,421
Knox
6,173
17,996
Anderson
7,421
18,696
7,421
18,696
Texas
Yankton
8,300
21,803
Lake
6,825
20,883
Andrews
Ziebach
7,311
20,126
Lauderdale
6,415
18,799
Angelina
7,421
18,696
15,728
Aransas
6,906
22,570
8,440
19,625
Lawrence
Tennessee
County
Employee- Dependent,
Only
Family, etc.
6,673
Lewis
6,673
15,728
Archer
Lincoln
6,673
15,728
Armstrong
9,936
22,167
17,996
Atascosa
6,835
17,544
6,840
22,358
Loudon
6,173
Anderson
6,173
17,996
Macon
6,067
16,567
Austin
Bedford
6,673
15,728
Madison
6,825
20,883
Bailey
7,421
18,696
Benton
6,825
20,883
Marion
6,780
18,618
Bandera
6,835
17,544
Bledsoe
6,780
18,618
Marshall
6,673
15,728
Bastrop
6,830
20,191
Blount
6,173
17,996
Maury
6,673
15,728
Baylor
7,421
18,696
Bradley
6,780
18,618
McMinn
6,780
18,618
Bee
7,421
18,696
Campbell
6,173
17,996
McNairy
6,825
20,883
Bell
7,339
16,416
Cannon
6,067
16,567
Meigs
6,780
18,618
Bexar
6,835
17,544
Carroll
6,825
20,883
Monroe
6,173
17,996
Blanco
7,421
18,696
Carter
5,881
18,355
Montgomery
6,583
18,999
Borden
7,421
18,696
Cheatham
6,583
18,999
15,728
Bosque
7,421
18,696
Chester
6,825
20,883
Morgan
6,173
17,996
Bowie
6,253
17,651
Claiborne
6,173
17,996
Obion
6,825
20,883
Brazoria
6,840
22,358
Clay
6,067
16,567
16,567
Brazos
6,137
19,688
Cocke
6,173
17,996
Perry
6,673
15,728
Brewster
7,421
18,696
Coffee
6,673
15,728
Pickett
6,067
16,567
Briscoe
7,421
18,696
Crockett
6,825
20,883
18,618
Brooks
7,421
18,696
7,421
18,696
Moore
Overton
Polk
6,673
6,067
6,780
Cumberland
6,067
16,567
Putnam
6,067
16,567
Brown
Davidson
6,583
18,999
Rhea
6,780
18,618
Burleson
6,137
19,688
Decatur
6,825
20,883
17,996
Burnet
7,421
18,696
Roane
6,173
-26-
2020 Average Premium Tables
Caldwell
6,830
20,191
Freestone
7,421
18,696
Kimble
7,421
18,696
Calhoun
7,019
19,083
Frio
7,421
18,696
King
7,421
18,696
Callahan
7,399
19,412
Gaines
7,421
18,696
Kinney
7,421
18,696
Cameron
6,716
15,988
Galveston
6,840
22,358
Kleberg
7,421
18,696
Camp
7,421
18,696
Garza
7,421
18,696
Knox
7,421
18,696
Carson
9,936
22,167
Gillespie
7,421
18,696
Lamar
7,421
18,696
Cass
7,421
18,696
Glasscock
7,421
18,696
Lamb
7,421
18,696
Castro
7,421
18,696
Goliad
7,019
19,083
Lampasas
7,339
16,416
Chambers
6,840
22,358
Gonzales
7,421
18,696
LaSalle
7,421
18,696
Cherokee
7,421
18,696
Gray
7,421
18,696
Lavaca
7,421
18,696
Childress
7,421
18,696
Grayson
7,707
18,670
Lee
7,421
18,696
Clay
8,440
19,625
Gregg
6,073
22,987
Leon
7,421
18,696
Cochran
7,421
18,696
Grimes
7,421
18,696
Liberty
6,840
22,358
Coke
7,421
18,696
Guadalupe
6,835
17,544
Limestone
7,421
18,696
Coleman
7,421
18,696
Hale
7,421
18,696
Lipscomb
7,421
18,696
Collin
7,839
22,047
Hall
7,421
18,696
Live Oak
7,421
18,696
Collingsworth
7,421
18,696
Hamilton
7,421
18,696
Llano
7,421
18,696
Colorado
7,421
18,696
Hansford
7,421
18,696
Loving
7,421
18,696
Comal
6,835
17,544
Hardeman
7,421
18,696
Lubbock
6,117
20,071
Comanche
7,421
18,696
Hardin
7,682
22,480
Lynn
7,421
18,696
Concho
7,421
18,696
Harris
6,840
22,358
Madison
7,421
18,696
Cooke
7,421
18,696
Harrison
7,421
18,696
Marion
7,421
18,696
Coryell
7,339
16,416
Hartley
7,421
18,696
Martin
7,421
18,696
Cottle
7,421
18,696
Haskell
7,421
18,696
Mason
7,421
18,696
Crane
7,421
18,696
Hays
6,830
20,191
Matagorda
7,421
18,696
Crockett
7,421
18,696
Hemphill
7,421
18,696
Maverick
7,421
18,696
Crosby
6,117
20,071
Henderson
7,421
18,696
McCulloch
7,421
18,696
Culberson
7,421
18,696
Hidalgo
7,301
19,219
McLennan
5,624
15,474
Dallam
7,421
18,696
Hill
7,421
18,696
McMullen
7,421
18,696
Dallas
7,839
22,047
Hockley
7,421
18,696
Medina
6,835
17,544
Dawson
7,421
18,696
Hood
7,421
18,696
Menard
7,421
18,696
Deaf Smith
7,421
18,696
Hopkins
7,421
18,696
Midland
6,019
18,708
Delta
7,839
22,047
Houston
7,421
18,696
Milam
7,421
18,696
Denton
7,839
22,047
Howard
7,421
18,696
Mills
7,421
18,696
DeWitt
7,421
18,696
Hudspeth
7,421
18,696
Mitchell
7,421
18,696
Dickens
7,421
18,696
Hunt
7,839
22,047
Montague
7,421
18,696
Dimmit
7,421
18,696
Hutchinson
7,421
18,696
Montgomery
6,840
22,358
Donley
7,421
18,696
Irion
8,955
18,365
Moore
7,421
18,696
Duval
7,421
18,696
Jack
7,421
18,696
Morris
7,421
18,696
Eastland
7,421
18,696
Jackson
7,421
18,696
Motley
7,421
18,696
Ector
8,911
19,166
Jasper
7,421
18,696
Nacogdoches
7,421
18,696
Edwards
7,421
18,696
Jeff Davis
7,421
18,696
Navarro
7,421
18,696
El Paso
7,550
16,149
Jefferson
7,682
22,480
Newton
7,421
18,696
Ellis
7,839
22,047
Jim Hogg
7,421
18,696
Nolan
7,421
18,696
Erath
7,421
18,696
Jim Wells
7,421
18,696
Nueces
6,906
22,570
Falls
7,421
18,696
Johnson
7,839
22,047
Ochiltree
7,421
18,696
Fannin
7,421
18,696
Jones
7,399
19,412
Oldham
7,421
18,696
Fayette
7,421
18,696
Karnes
7,421
18,696
Orange
7,682
22,480
Fisher
7,421
18,696
Kaufman
7,839
22,047
Palo Pinto
7,421
18,696
Floyd
7,421
18,696
Kendall
6,835
17,544
Panola
7,421
18,696
Foard
7,421
18,696
Kenedy
7,421
18,696
Parker
7,839
22,047
Fort Bend
6,840
22,358
Kent
7,421
18,696
Parmer
7,421
18,696
Franklin
7,421
18,696
Kerr
7,421
18,696
Pecos
7,421
18,696
2020 Average Premium Tables
-27-
Virginia
Polk
7,421
18,696
Webb
7,455
20,274
Potter
9,936
22,167
Wharton
7,421
18,696
Presidio
7,421
18,696
Wheeler
7,421
18,696
County
Employee- Dependent,
Only
Family, etc.
Rains
7,421
18,696
Wichita
8,440
19,625
Accomack
7,346
19,191
Randall
9,936
22,167
Wilbarger
7,421
18,696
Albemarle
7,584
20,604
Reagan
7,421
18,696
Willacy
7,421
18,696
Alexandria City
7,542
23,327
7,346
19,191
Real
7,421
18,696
Williamson
6,830
20,191
Alleghany
Red River
7,421
18,696
Wilson
6,835
17,544
Amelia
7,131
22,408
Reeves
7,421
18,696
Winkler
7,421
18,696
Amherst
6,596
18,601
6,596
18,601
Refugio
7,421
18,696
Wise
7,839
22,047
Appomattox
Roberts
7,421
18,696
Wood
7,421
18,696
Arlington
7,542
23,327
Robertson
6,137
19,688
Yoakum
7,421
18,696
Augusta
7,346
19,191
7,346
19,191
Rockwall
7,839
22,047
Young
7,421
18,696
Bath
Runnels
7,421
18,696
Zapata
7,421
18,696
Bedford
6,596
18,601
Rusk
6,073
22,987
Zavala
7,421
18,696
Bedford City
6,596
18,601
Bland
7,346
19,191
Botetourt
7,502
22,016
7,629
17,414
Sabine
7,421
18,696
San Augustine
7,421
18,696
San Jacinto
6,840
22,358
Utah
Employee- Dependent,
Only
Family, etc.
Bristol City
San Patricio
6,906
22,570
County
Brunswick
7,346
19,191
San Saba
7,421
18,696
Beaver
6,852
19,272
Buchanan
7,346
19,191
Schleicher
7,421
18,696
Box Elder
6,057
16,370
Buckingham
7,346
19,191
6,974
18,788
Scurry
7,421
18,696
Cache
Buena Vista City
7,346
19,191
Shackelford
7,421
18,696
Carbon
6,852
19,272
Campbell
6,596
18,601
18,696
Daggett
6,852
19,272
Caroline
7,131
22,408
5,884
17,953
Shelby
7,421
Sherman
7,421
18,696
Davis
Carroll
7,346
19,191
Smith
6,904
22,893
Duchesne
6,852
19,272
Charles City
7,131
22,408
18,696
Emery
6,852
19,272
Charlotte
7,346
19,191
6,852
19,272
Somervell
7,421
Starr
7,421
18,696
Garfield
Charlottesville City
7,584
20,604
Stephens
7,421
18,696
Grand
6,852
19,272
Chesapeake City
7,659
21,119
18,696
Iron
7,759
16,800
Chesterfield
7,131
22,408
6,852
19,272
Sterling
7,421
Stonewall
7,421
18,696
Juab
Clarke
7,542
23,327
Sutton
7,421
18,696
Kane
6,852
19,272
Colonial Heights City
7,131
22,408
18,696
Millard
6,852
19,272
Covington City
7,346
19,191
6,057
16,370
Swisher
7,421
Tarrant
7,839
22,047
Morgan
Craig
7,502
22,016
Taylor
7,399
19,412
Piute
6,852
19,272
Culpeper
7,346
19,191
6,974
18,788
Terrell
7,421
18,696
Rich
Cumberland
7,131
22,408
Terry
7,421
18,696
Salt Lake
5,884
17,953
Danville City
8,956
21,176
Throckmorton
7,421
18,696
San Juan
6,852
19,272
Dickenson
7,346
19,191
6,852
19,272
Titus
7,421
18,696
Sanpete
Dinwiddie
7,131
22,408
Tom Green
8,955
18,365
Sevier
6,852
19,272
Emporia City
7,346
19,191
Travis
6,830
20,191
Summit
5,884
17,953
Essex
7,346
19,191
5,884
17,953
Trinity
7,421
18,696
Tooele
Fairfax
7,542
23,327
Tyler
7,421
18,696
Uintah
6,852
19,272
Fairfax City
7,542
23,327
22,987
Utah
5,501
17,342
Falls Church City
7,542
23,327
5,884
17,953
Upshur
6,073
Upton
7,421
18,696
Wasatch
Fauquier
7,542
23,327
Uvalde
7,421
18,696
Washington
7,759
16,800
Floyd
7,346
19,191
18,696
Wayne
6,852
19,272
Fluvanna
7,584
20,604
Weber
6,057
16,370
Franklin
7,502
22,016
Franklin City
7,346
19,191
Frederick
7,139
19,737
Fredericksburg City
7,542
23,327
Galax City
7,346
19,191
Giles
6,887
20,730
Val Verde
7,421
Van Zandt
7,421
18,696
Victoria
7,019
19,083
Walker
7,421
18,696
Waller
6,840
22,358
Ward
7,421
18,696
Washington
7,421
18,696
Vermont
County
Employee- Dependent,
Only
Family, etc.
All
7,516
-28-
20,543
2020 Average Premium Tables
Gloucester
7,659
21,119
Radford City
6,887
20,730
Kittitas
6,501
18,564
Goochland
7,131
22,408
Rappahannock
7,346
19,191
Klickitat
6,469
18,452
Grayson
7,346
19,191
Richmond
7,346
19,191
Lewis
6,985
19,530
Greene
7,584
20,604
Richmond City
7,131
22,408
Lincoln
5,842
16,070
Greensville
7,346
19,191
Roanoke
7,502
22,016
Mason
6,985
19,530
Halifax
7,346
19,191
Roanoke City
7,502
22,016
Okanogan
6,501
18,564
Hampton City
7,659
21,119
Rockbridge
7,346
19,191
Pacific
6,985
19,530
Hanover
7,131
22,408
Rockingham
6,958
21,742
Pend Oreille
5,842
16,070
Harrisonburg City
6,958
21,742
Russell
7,346
19,191
Pierce
6,985
19,530
Henrico
7,131
22,408
Salem City
7,502
22,016
San Juan
6,985
19,530
Henry
7,346
19,191
Scott
7,629
17,414
Skagit
6,985
19,530
Highland
7,346
19,191
Shenandoah
7,346
19,191
Skamania
6,469
18,452
Hopewell City
7,131
22,408
Smyth
7,346
19,191
Snohomish
6,985
19,530
Isle of Wight
7,659
21,119
Southampton
7,346
19,191
Spokane
5,842
16,070
James City
7,659
21,119
Spotsylvania
7,542
23,327
Stevens
5,842
16,070
King and Queen
7,131
22,408
Stafford
7,542
23,327
Thurston
6,985
19,530
King George
7,346
19,191
Staunton City
7,346
19,191
Wahkiakum
6,985
19,530
King William
7,131
22,408
Suffolk City
7,659
21,119
Walla Walla
6,501
18,564
Lancaster
7,346
19,191
Surry
7,659
21,119
Whatcom
6,985
19,530
Lee
7,346
19,191
Sussex
7,131
22,408
Whitman
6,501
18,564
Lexington City
7,346
19,191
Tazewell
7,346
19,191
Yakima
6,501
18,564
Loudoun
7,542
23,327
Virginia Beach City
7,659
21,119
Louisa
7,131
22,408
Warren
7,542
23,327
Lunenburg
7,346
19,191
Washington
7,629
17,414
Lynchburg City
6,596
18,601
Waynesboro City
7,346
19,191
County
Employee- Dependent,
Only
Family, etc.
Madison
7,346
19,191
Westmoreland
7,346
19,191
Barbour
8,041
17,908
21,119
Berkeley
7,226
18,930
7,779
22,008
Manassas City
7,542
23,327
Williamsburg City
7,659
West Virginia
Manassas Park City
7,542
23,327
Winchester City
7,139
19,737
Boone
Martinsville City
7,346
19,191
Wise
7,346
19,191
Braxton
7,916
20,797
19,191
Brooke
7,541
19,840
21,119
Cabell
6,855
18,411
Calhoun
7,916
20,797
Clay
7,916
20,797
Doddridge
6,995
17,518
Mathews
7,659
21,119
Mecklenburg
7,346
19,191
Middlesex
7,346
19,191
Montgomery
6,887
20,730
Wythe
York
7,346
7,659
Washington
Nelson
7,584
20,604
New Kent
7,131
22,408
County
Employee- Dependent,
Only
Family, etc.
Fayette
7,916
20,797
6,501
18,564
Gilmer
6,995
17,518
Newport News City
7,659
21,119
Adams
Norfolk City
7,659
21,119
Asotin
6,501
18,564
Grant
6,607
17,760
Northampton
7,346
19,191
Benton
6,501
18,564
Greenbrier
7,916
20,797
6,501
18,564
Hampshire
6,607
17,760
Northumberland
7,346
19,191
Chelan
Norton City
7,346
19,191
Clallam
6,985
19,530
Hancock
7,541
19,840
Nottoway
7,346
19,191
Clark
6,469
18,452
Hardy
6,607
17,760
6,501
18,564
Harrison
8,041
17,908
Orange
7,346
19,191
Columbia
Page
7,346
19,191
Cowlitz
6,985
19,530
Jackson
8,689
20,180
19,191
Douglas
6,501
18,564
Jefferson
7,226
18,930
5,842
16,070
Kanawha
8,584
19,499
Patrick
7,346
Petersburg City
7,131
22,408
Ferry
Pittsylvania
8,956
21,176
Franklin
6,501
18,564
Lewis
6,995
17,518
21,119
Garfield
6,501
18,564
Lincoln
7,779
22,008
6,501
18,564
Logan
7,779
22,008
Poquoson
7,659
Portsmouth City
7,659
21,119
Grant
Powhatan
7,131
22,408
Grays Harbor
6,985
19,530
Marion
6,995
17,518
19,191
Island
6,985
19,530
Marshall
7,541
19,840
6,985
19,530
Mason
6,855
18,411
Prince Edward
7,346
Prince George
7,131
22,408
Jefferson
Prince William
7,542
23,327
King
6,728
20,561
McDowell
7,779
22,008
20,730
Kitsap
6,985
19,530
Mercer
7,406
20,390
Pulaski
6,887
2020 Average Premium Tables
-29-
Mineral
6,607
17,760
Dodge
6,376
18,113
Sawyer
7,468
21,934
Mingo
7,779
22,008
Door
6,295
19,098
Shawano
6,295
19,098
Monongalia
6,995
17,518
Douglas
7,468
21,934
Sheboygan
6,376
18,113
Monroe
7,406
20,390
Dunn
8,268
21,526
St. Croix
8,316
19,516
Morgan
6,607
17,760
Eau Claire
8,268
21,526
Taylor
7,523
19,196
Nicholas
7,916
20,797
Florence
6,621
18,403
Trempealeau
6,922
19,611
Ohio
7,541
19,840
Fond du Lac
6,376
18,113
Vernon
8,132
20,925
Pendleton
6,607
17,760
Forest
6,621
18,403
Vilas
6,621
18,403
Pleasants
8,689
20,180
Grant
8,132
20,925
Walworth
6,843
23,239
Pocahontas
8,041
17,908
Green
6,843
23,239
Washburn
7,468
21,934
Preston
8,041
17,908
Green Lake
5,971
22,364
Washington
6,775
19,038
Putnam
6,855
18,411
Iowa
8,132
20,925
Waukesha
6,775
19,038
Raleigh
7,406
20,390
Iron
6,621
18,403
Waupaca
6,376
18,113
Randolph
8,041
17,908
Jackson
6,922
19,611
Waushara
6,376
18,113
Ritchie
8,689
20,180
Jefferson
6,843
23,239
Winnebago
6,376
18,113
Roane
7,916
20,797
Juneau
5,971
22,364
Wood
7,426
21,396
Summers
7,406
20,390
Kenosha
7,113
21,248
Taylor
8,041
17,908
Kewaunee
6,295
19,098
Tucker
8,041
17,908
La Crosse
6,922
19,611
Tyler
8,689
20,180
Lafayette
8,132
20,925
County
Employee- Dependent,
Only
Family, etc.
Upshur
8,041
17,908
Langlade
6,621
18,403
Albany
8,074
21,196
8,074
21,196
Wyoming
Wayne
6,855
18,411
Lincoln
7,426
21,396
Big Horn
Webster
8,041
17,908
Manitowoc
6,295
19,098
Campbell
8,074
21,196
21,396
Carbon
8,074
21,196
8,074
21,196
Wetzel
6,995
17,518
Marathon
7,426
Wirt
8,689
20,180
Marinette
6,295
19,098
Converse
Wood
8,689
20,180
Marquette
5,971
22,364
Crook
8,074
21,196
19,098
Fremont
8,074
21,196
8,074
21,196
Wyoming
7,779
22,008
Wisconsin
Menomonee
6,295
Milwaukee
6,972
22,831
Goshen
Monroe
6,922
19,611
Hot Springs
8,074
21,196
19,098
Johnson
8,074
21,196
7,803
20,476
Employee- Dependent,
Only
Family, etc.
Oconto
County
Oneida
6,621
18,403
Laramie
Adams
5,971
22,364
Outagamie
6,376
18,113
Lincoln
8,074
21,196
Ashland
7,468
21,934
19,038
Natrona
7,514
20,850
8,074
21,196
Ozaukee
6,295
6,775
Barron
7,523
19,196
Pepin
8,268
21,526
Niobrara
Bayfield
7,468
21,934
Pierce
8,316
19,516
Park
8,074
21,196
Brown
6,295
19,098
Polk
8,316
19,516
Platte
8,074
21,196
Buffalo
6,922
19,611
Portage
7,426
21,396
Sheridan
8,074
21,196
Burnett
7,468
21,934
Price
7,523
19,196
Sublette
8,074
21,196
Calumet
6,376
18,113
Racine
7,113
21,248
Sweetwater
8,074
21,196
Chippewa
8,268
21,526
Richland
5,971
22,364
Teton
8,074
21,196
Clark
7,523
19,196
Rock
6,843
23,239
Uinta
8,074
21,196
Columbia
6,843
23,239
Rusk
7,523
19,196
Washakie
8,074
21,196
Crawford
8,132
20,925
Sauk
5,971
22,364
Weston
8,074
21,196
Dane
6,763
20,936
-30-
2020 Average Premium Tables
| File Type | application/pdf |
| File Title | 2020 Instructions for Form 8941 |
| Subject | Instructions for Form 8941, Credit for Small Employer Health Insurance Premiums |
| Author | W:CAR:MP:FP |
| File Modified | 2020-12-15 |
| File Created | 2020-11-16 |