---
title: ACA Employer Shared Responsibility Payments Adjusted for 2025
description: IRS updates employer shared responsibility (ESR) payments for 2025 under the Affordable Care Act (ACA).
image: https://www.payroll.org/images/default-source/default-album/aca-istock.jpg?sfvrsn=d4a7c973_0
---

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By [Jyme Mariani, Esq.](https://blogs.payroll.org/pay-news-now/author/jyme-mariani-esq) on Feb 15, 2024 10:05:27 AM

# ACA Employer Shared Responsibility Payments Adjusted for 2025

The IRS has updated the employer shared responsibility (ESR) payment amounts for 2025 under the Affordable Care Act (ACA) \[[**Rev. Proc. 2024-14**](https://www.irs.gov/pub/irs-drop/rp-24-14.pdf), 2-12-24<https://www.irs.gov/pub/irs-irbs/irb23-13.pdf>\].

The ESR payment amounts were set at $2,000 and $3,000 under the law but are adjusted annually for inflation. For 2025, the ESR payment amounts are $2,900 and $4,350 (down from $2,970 and $4,460 for 2024).

To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out [**Payroll Source Plus**](https://ebiz.payroll.org/ebusiness/ProductCatalog/Product.aspx?ID=6067)!

---

*Jyme Mariani, Esq., is Managing Editor of* Payroll Currently *and Senior Manager of Payroll Information Resources for PayrollOrg.*

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