Automatic Determinations

Coverage thresholds

Wage-indexed amounts

Domestic employee coverage threshold for 2025
Public Law 103-387 established the domestic employee coverage threshold amounts for 1994 and 1995 and provided for automatic determinations thereafter. Under this law, the threshold for 2025 shall be equal to the 1995 amount of $1,000 multiplied by the ratio of the national average wage index for 2023 to that for 1993. If the amount so determined is not a multiple of $100, it is rounded to the next lower multiple of $100.

Calculation details
Amounts in
formula		 1995 threshold$1,000
1993 average wage index23,132.67
2023 average wage index66,621.80
Computation$1,000 times 66,621.80 divided by 23,132.67 equals $2,879.99, which rounds down to $2,800

Election official and worker coverage threshold for 2025
Public Law 103-296 established the election official and worker coverage threshold amounts for 1995-99 and provided for automatic determinations thereafter. Under this law, the threshold amount for 2025 shall be equal to the 1999 amount of $1,000 multiplied by the ratio of the national average wage index for 2023 to that for 1997. If the amount so determined is not a multiple of $100, it is rounded to the nearest multiple of $100.

Calculation details
Amounts in
formula		 1999 threshold$1,000
1997 average wage index27,426.00
2023 average wage index66,621.80
Computation$1,000 times 66,621.80 divided by 27,426.00 equals $2,429.15, which rounds to $2,400