A plan is considered unaffordable if the employee's premium costs more than 9.5 percent of the employee’s household income or if it pays for less than 60 percent of covered health care expenses.
In considering whether a plan is affordable, the premium cost for an employee's spouse or children is not taken into account. In other words, the law looks at the cost of employee-only coverage and not a family plan.
If an employer of any size offers affordable coverage and makes it available to dependents, even though the employer may pay little or no part of the costs, family members will not be eligible for subsidies through an exchange.