Percentage of covered workers enrolled in a plan with a general annual deductible of $1,000 or more for single coverage, reduced by any HRA/HSA contributions, by firm size, 2009-2021
These estimates include workers enrolled in HDHP/SO and other plan types. The net liability for covered workers enrolled in a plan with an HSA or HRA is calculated by subtracting the account contribution from the single coverage deductible. HRAs are notional accounts, and employers are not required to actually transfer funds until an employee incurs expenses. General annual deductibles are for in-network providers.