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ACA Compliance

MLR Rebate Calculator

Understand Medical Loss Ratio requirements and calculate potential rebates. Learn how to properly distribute MLR refunds to employers and employees.

What is Medical Loss Ratio (MLR)?

The Medical Loss Ratio measures how much of premium dollars goes toward medical claims and quality improvement versus administrative costs and profit. The Affordable Care Act (ACA) requires health insurers to meet minimum MLR thresholds.

The 80/20 Rule

80%
Must go to medical claims & quality improvement
20%
Maximum for admin, marketing & profit

MLR Requirements by Market

MarketMinimum MLRDescription
Individual80%Individual policies purchased on or off exchange
Small Group80%Employers with 1-50 employees (1-100 in some states)
Large Group85%Employers with 51+ employees (101+ in some states)

Rebate Distribution Rules

Premium ScenarioDistributionNotes
Employer pays 100% of premiumEmployer keeps entire rebateNo employee distribution required
Employer pays 80%, employees pay 20%80% to employer, 20% to employeesMust distribute employee portion
Employer pays 50%, employees pay 50%50% to employer, 50% to employeesSplit proportionally
Employees pay 100% (voluntary)100% to employeesFull rebate goes to employees

Approved Distribution Methods

Premium holiday (reduce future payroll deductions)
Cash refund to current employees
Benefit enhancement (reduce future contributions)
Apply to wellness program or HRA funding
⚠️

Important: 90-Day Deadline

Employers must distribute employee portions within 90 days of receiving the rebate. Document the distribution method and amounts.

Example Rebate Calculation

Scenario

  • Total annual premium: $500,000
  • Employer contribution: 75% ($375,000)
  • Employee contribution: 25% ($125,000)
  • Carrier's MLR: 78% (below 80% threshold)
  • Shortfall: 2% of premium

Rebate Distribution

  • Total rebate: $10,000 (2% × $500,000)
  • Employer portion: $7,500 (75%)
  • Employee portion: $2,500 (25%)
Employee distribution: $2,500 ÷ 50 employees = $50 per employee

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